https://www.taxtmi.com/caselaws?id=18833 A criminal complaint for failure to file an income-tax return could not be quashed under section 482 CrPC where the alleged wilful or deliberate default turned on disputed questions of fact. The Court treated wilfulness as a factual matter requiring proof of the requisite mental state and held that such disputed issues should not be examined in quashing proceedings. The petitioner's contentions were left open to be raised before the appropriate court, and the request to quash the prosecution was rejected. en-us Fri, 17 Mar 1995 00:00:00 +0530 Mon, 02 Nov 2009 12:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18833 A criminal complaint for failure to file an income-tax return could not be quashed under section 482 CrPC where the alleged wilful or deliberate default turned on disputed questions of fact. The Court treated wilfulness as a factual matter requiring proof of the requisite mental state and held that such disputed issues should not be examined in quashing proceedings. The petitioner's contentions were left open to be raised before the appropriate court, and the request to quash the prosecution was rejected. Case-Laws Income Tax Fri, 17 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18833