https://www.taxtmi.com/caselaws?id=24936 Criminal prosecution under the Income-tax Act can proceed even if a reassessment order is set aside, where the complaint is supported by independent incriminating material collected during assessment proceedings and not by the order itself. The alleged false claims, inflated expenditure, and false entries were treated as sufficient evidentiary foundation for the complaint, with the surviving assessment order and pending appeal also noted. A society or company may likewise face prosecution for offences involving mens rea when its controlling officers or agents are alleged to have acted on its behalf, because the requisite guilty mind may be attributed through those persons. en-us Sat, 25 Jun 1988 00:00:00 +0530 Sat, 23 Jan 2010 12:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24936 Criminal prosecution under the Income-tax Act can proceed even if a reassessment order is set aside, where the complaint is supported by independent incriminating material collected during assessment proceedings and not by the order itself. The alleged false claims, inflated expenditure, and false entries were treated as sufficient evidentiary foundation for the complaint, with the surviving assessment order and pending appeal also noted. A society or company may likewise face prosecution for offences involving mens rea when its controlling officers or agents are alleged to have acted on its behalf, because the requisite guilty mind may be attributed through those persons. Case-Laws Income Tax Sat, 25 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24936