https://www.taxtmi.com/caselaws?id=24138 Criminal prosecution for tax evasion under sections 276C and 277 of the Income-tax Act requires a wilful attempt to evade tax and a knowingly false verification, so mens rea is essential. Where revised returns were filed during bona fide settlement discussions and the settlement application had been admitted, the earlier returns could not be treated as false in the criminal sense, and the revised disclosure did not show dishonest intent. Protective assessments also did not sustain the complaints on those facts. The complaints were therefore not maintainable and were quashed. en-us Fri, 10 Mar 1989 00:00:00 +0530 Sat, 16 Jan 2010 18:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24138 Criminal prosecution for tax evasion under sections 276C and 277 of the Income-tax Act requires a wilful attempt to evade tax and a knowingly false verification, so mens rea is essential. Where revised returns were filed during bona fide settlement discussions and the settlement application had been admitted, the earlier returns could not be treated as false in the criminal sense, and the revised disclosure did not show dishonest intent. Protective assessments also did not sustain the complaints on those facts. The complaints were therefore not maintainable and were quashed. Case-Laws Income Tax Fri, 10 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24138