https://www.taxtmi.com/caselaws?id=21026 Failure to file income-tax returns within the original time did not constitute wilful default where the returns were required after search and seizure, the time for compliance had been extended before the complaint, and the evidence did not show conscious disregard of the notice. The court treated the absence of mens rea as material and noted that the respondents ultimately filed the returns, which supported the view that the default was not deliberate. Prosecution under section 276C of the Income-tax Act, 1961 was therefore not sustainable, and the respondents succeeded. en-us Mon, 29 Apr 1991 00:00:00 +0530 Wed, 18 Nov 2009 16:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21026 Failure to file income-tax returns within the original time did not constitute wilful default where the returns were required after search and seizure, the time for compliance had been extended before the complaint, and the evidence did not show conscious disregard of the notice. The court treated the absence of mens rea as material and noted that the respondents ultimately filed the returns, which supported the view that the default was not deliberate. Prosecution under section 276C of the Income-tax Act, 1961 was therefore not sustainable, and the respondents succeeded. Case-Laws Income Tax Mon, 29 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21026