https://www.taxtmi.com/caselaws?id=23439 The High Court of Andhra Pradesh dismissed three appeals challenging the acquittal of respondents prosecuted for wilful failure to submit income tax returns on time. The court emphasized the need for mens rea and wilfulness for conviction under section 276CC of the Income-tax Act, citing relevant case law. Despite doubts about the explanation for the delay, the court found the absence of mens rea and the respondents' compliance with tax obligations absolved them from criminal liability, leading to the dismissal of the appeals. en-us Tue, 24 Apr 1990 00:00:00 +0530 Sat, 19 Dec 2009 13:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23439 The High Court of Andhra Pradesh dismissed three appeals challenging the acquittal of respondents prosecuted for wilful failure to submit income tax returns on time. The court emphasized the need for mens rea and wilfulness for conviction under section 276CC of the Income-tax Act, citing relevant case law. Despite doubts about the explanation for the delay, the court found the absence of mens rea and the respondents' compliance with tax obligations absolved them from criminal liability, leading to the dismissal of the appeals. Case-Laws Income Tax Tue, 24 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23439