https://www.taxtmi.com/caselaws?id=13258 Non-filing of an income-tax return in due time under section 276CC was treated as a continuing infraction, and pending assessment or appellate proceedings did not bar prosecution; the proviso applied only to the class of cases expressly covered and not where no return had been filed despite notice. At the discharge stage, the Magistrate was required only to assess whether the complaint disclosed a prima facie case, not to conduct a mini-trial, and the statutory presumption of culpable mental state under section 278E supported continuation of the proceedings. The prosecution sanction was upheld because the record showed independent application of mind and no mechanical approval. en-us Sat, 02 Dec 2006 00:00:00 +0530 Wed, 27 May 2009 17:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13258 Non-filing of an income-tax return in due time under section 276CC was treated as a continuing infraction, and pending assessment or appellate proceedings did not bar prosecution; the proviso applied only to the class of cases expressly covered and not where no return had been filed despite notice. At the discharge stage, the Magistrate was required only to assess whether the complaint disclosed a prima facie case, not to conduct a mini-trial, and the statutory presumption of culpable mental state under section 278E supported continuation of the proceedings. The prosecution sanction was upheld because the record showed independent application of mind and no mechanical approval. Case-Laws Income Tax Sat, 02 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13258