https://www.taxtmi.com/caselaws?id=368171 A complaint under Sections 276-C and 277 of the Income-tax Act was supported by an assessment finding, dismissal of the assessee's appeal, and allegations of wilful concealment, so the prosecution could not be quashed at the threshold. The Court treated the absence of wilful default as a defence to be proved at trial rather than a ground to invalidate the complaint, and noted the statutory scheme, mens rea requirement, and presumption under Section 278E. The Magistrate's issuance of process was therefore not vitiated, and the quashing petition was rejected. en-us Fri, 28 Sep 2018 00:00:00 +0530 Wed, 03 Oct 2018 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368171 A complaint under Sections 276-C and 277 of the Income-tax Act was supported by an assessment finding, dismissal of the assessee's appeal, and allegations of wilful concealment, so the prosecution could not be quashed at the threshold. The Court treated the absence of wilful default as a defence to be proved at trial rather than a ground to invalidate the complaint, and noted the statutory scheme, mens rea requirement, and presumption under Section 278E. The Magistrate's issuance of process was therefore not vitiated, and the quashing petition was rejected. Case-Laws Income Tax Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368171