https://www.taxtmi.com/caselaws?id=13096 The court dismissed the petition filed by a company and its directors challenging the order framing a charge under section 276CC of the Income-tax Act. The court held that the petitioners failed to prove their defense beyond reasonable doubt regarding the delayed filing of the income tax return. Emphasizing the burden of proof on the accused in tax offenses, the court highlighted the necessity of avoiding interference at the charge-framing stage based on mere hypothesis or technicalities. en-us Fri, 03 Aug 2001 00:00:00 +0530 Tue, 26 May 2009 13:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13096 The court dismissed the petition filed by a company and its directors challenging the order framing a charge under section 276CC of the Income-tax Act. The court held that the petitioners failed to prove their defense beyond reasonable doubt regarding the delayed filing of the income tax return. Emphasizing the burden of proof on the accused in tax offenses, the court highlighted the necessity of avoiding interference at the charge-framing stage based on mere hypothesis or technicalities. Case-Laws Income Tax Fri, 03 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13096