https://www.taxtmi.com/caselaws?id=15419 The court quashed the criminal prosecution under sections 276C and 277 of the IT Act against the petitioners, as there was no finding of wilful evasion of tax or mens rea to conceal income by the authorities. The court emphasized the necessity of establishing wilful attempts to evade tax before initiating criminal proceedings. Despite additions made by the assessing authority, the court found no evidence of intentional wrongdoing by the petitioners, leading to the conclusion that the prosecution was unwarranted and unsustainable. Consequently, the court allowed the application and quashed the entire criminal prosecution against the petitioners. en-us Thu, 08 Jul 1999 00:00:00 +0530 Thu, 06 Aug 2009 13:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15419 The court quashed the criminal prosecution under sections 276C and 277 of the IT Act against the petitioners, as there was no finding of wilful evasion of tax or mens rea to conceal income by the authorities. The court emphasized the necessity of establishing wilful attempts to evade tax before initiating criminal proceedings. Despite additions made by the assessing authority, the court found no evidence of intentional wrongdoing by the petitioners, leading to the conclusion that the prosecution was unwarranted and unsustainable. Consequently, the court allowed the application and quashed the entire criminal prosecution against the petitioners. Case-Laws Income Tax Thu, 08 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15419