https://www.taxtmi.com/caselaws?id=414163 The Court rejected the petitioner's submissions seeking to quash proceedings under Section 482 Cr.P.C. related to alleged Income Tax Act offences for non-filing of returns. Emphasizing the necessity of timely filing and the presumption of a culpable mental state, the Court directed the trial to proceed. The Criminal Original Petition was dismissed, and the trial was ordered to commence and conclude by 31.01.2022, with the petitioner's cooperation mandated. en-us Tue, 26 Oct 2021 00:00:00 +0530 Fri, 24 Dec 2021 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414163 The Court rejected the petitioner's submissions seeking to quash proceedings under Section 482 Cr.P.C. related to alleged Income Tax Act offences for non-filing of returns. Emphasizing the necessity of timely filing and the presumption of a culpable mental state, the Court directed the trial to proceed. The Criminal Original Petition was dismissed, and the trial was ordered to commence and conclude by 31.01.2022, with the petitioner's cooperation mandated. Case-Laws Income Tax Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414163