https://www.taxtmi.com/caselaws?id=24422 Prosecution under section 276C requires dishonest or mala fide intention and proof that the assessee intended to defraud the Revenue. The text states that omission to reflect an insurance reimbursement arising from a subsequent event was not, on its facts, a deliberate attempt to conceal income, and the possibility of any real or enduring benefit from the omission was not shown. It further states that mens rea was not established, so the complaints were misconceived, amounted to an abuse of process, and were liable to be quashed. en-us Fri, 14 Oct 1988 00:00:00 +0530 Tue, 19 Jan 2010 18:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24422 Prosecution under section 276C requires dishonest or mala fide intention and proof that the assessee intended to defraud the Revenue. The text states that omission to reflect an insurance reimbursement arising from a subsequent event was not, on its facts, a deliberate attempt to conceal income, and the possibility of any real or enduring benefit from the omission was not shown. It further states that mens rea was not established, so the complaints were misconceived, amounted to an abuse of process, and were liable to be quashed. Case-Laws Income Tax Fri, 14 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24422