https://www.taxtmi.com/caselaws?id=24699 The court acquitted the petitioner, an income-tax assessee, of charges under sections 276C(1)(ii) and 277(ii) of the Income-tax Act, 1961 for failing to disclose agricultural income. The court found that the non-disclosure was not with an ulterior motive, emphasizing the lack of requisite mens rea for the offense. The acquittal resulted in the setting aside of convictions and sentences imposed by lower courts, highlighting the significance of mens rea in determining criminal liability in such cases. en-us Tue, 19 Jan 1988 00:00:00 +0530 Thu, 21 Jan 2010 17:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24699 The court acquitted the petitioner, an income-tax assessee, of charges under sections 276C(1)(ii) and 277(ii) of the Income-tax Act, 1961 for failing to disclose agricultural income. The court found that the non-disclosure was not with an ulterior motive, emphasizing the lack of requisite mens rea for the offense. The acquittal resulted in the setting aside of convictions and sentences imposed by lower courts, highlighting the significance of mens rea in determining criminal liability in such cases. Case-Laws Income Tax Tue, 19 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24699