https://www.taxtmi.com/caselaws?id=382488 The court quashed the prosecution proceedings against a Co-operative Society and its office bearers under Section 276C(2) of the Income Tax Act for alleged tax evasion. The court held that the prosecution was illegal and amounted to an abuse of the court process, emphasizing the importance of establishing mens rea or intention to evade tax to prove the offense. The decision highlighted the necessity of demonstrating deliberate attempts to evade tax for sustaining such prosecutions, ultimately allowing the Department to pursue lawful steps for tax recovery, if necessary. en-us Fri, 14 Jun 2019 00:00:00 +0530 Mon, 09 Nov 2020 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382488 The court quashed the prosecution proceedings against a Co-operative Society and its office bearers under Section 276C(2) of the Income Tax Act for alleged tax evasion. The court held that the prosecution was illegal and amounted to an abuse of the court process, emphasizing the importance of establishing mens rea or intention to evade tax to prove the offense. The decision highlighted the necessity of demonstrating deliberate attempts to evade tax for sustaining such prosecutions, ultimately allowing the Department to pursue lawful steps for tax recovery, if necessary. Case-Laws Income Tax Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382488