https://www.taxtmi.com/caselaws?id=296180 The High Court dismissed the petitions, emphasizing that issues regarding the absence of mens rea and reasons for the delay in filing returns should be addressed during the trial. The Court highlighted the statutory presumption of culpable mental state under Section 278E and advised the petitioner to raise all contentions during the trial without prejudice to the proceedings. The Court held that the contentions raised should be adjudicated during the trial, stating that the High Court should not conduct a roving inquiry at this stage. en-us Thu, 31 Mar 2016 00:00:00 +0530 Thu, 08 Jul 2021 08:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296180 The High Court dismissed the petitions, emphasizing that issues regarding the absence of mens rea and reasons for the delay in filing returns should be addressed during the trial. The Court highlighted the statutory presumption of culpable mental state under Section 278E and advised the petitioner to raise all contentions during the trial without prejudice to the proceedings. The Court held that the contentions raised should be adjudicated during the trial, stating that the High Court should not conduct a roving inquiry at this stage. Case-Laws Income Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296180