https://www.taxtmi.com/caselaws?id=17085 A complaint for late filing of an income-tax return under section 276CC can survive a quashing challenge where it specifically alleges wilful failure to furnish the return in time. The statutory presumption of culpable mental state under section 278E applies in such prosecutions and is rebuttable at trial, so a bare denial of wilfulness is insufficient at the threshold. The absence of a penalty order under section 271(1)(a), or of material showing waiver or non-realisation of interest, does not by itself establish reasonable cause or negate the offence. On the face of the complaint, the ingredients of the prosecution were made out. en-us Tue, 01 Oct 1996 00:00:00 +0530 Tue, 15 Sep 2009 11:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17085 A complaint for late filing of an income-tax return under section 276CC can survive a quashing challenge where it specifically alleges wilful failure to furnish the return in time. The statutory presumption of culpable mental state under section 278E applies in such prosecutions and is rebuttable at trial, so a bare denial of wilfulness is insufficient at the threshold. The absence of a penalty order under section 271(1)(a), or of material showing waiver or non-realisation of interest, does not by itself establish reasonable cause or negate the offence. On the face of the complaint, the ingredients of the prosecution were made out. Case-Laws Income Tax Tue, 01 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17085