https://www.taxtmi.com/caselaws?id=17637 The respondent-accused was acquitted as the court found no wilful attempt to evade income tax or false verification of the income tax return for the relevant assessment year. The court upheld the trial court's judgment of acquittal, emphasizing the lack of mens rea and relying on the findings of the income-tax authorities in support of the respondent's defense. The appeal against acquittal was dismissed, highlighting the importance of independent assessment by the criminal court despite the conclusions of the income-tax proceedings. en-us Tue, 25 Feb 1997 00:00:00 +0530 Wed, 23 Sep 2009 17:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17637 The respondent-accused was acquitted as the court found no wilful attempt to evade income tax or false verification of the income tax return for the relevant assessment year. The court upheld the trial court's judgment of acquittal, emphasizing the lack of mens rea and relying on the findings of the income-tax authorities in support of the respondent's defense. The appeal against acquittal was dismissed, highlighting the importance of independent assessment by the criminal court despite the conclusions of the income-tax proceedings. Case-Laws Income Tax Tue, 25 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17637