https://www.taxtmi.com/caselaws?id=423247 The HC dismissed petitions seeking to quash criminal proceedings under sections 276C and 277 of the Income Tax Act. While ITAT had set aside assessment orders for five years due to limitation issues, the HC held this technical ground could not quash criminal proceedings as the tribunal had not decided on merits. The court found prima facie case established for offences including non-filing of returns, non-payment of advance tax, and income concealment. Under section 278E, culpable mental state is presumed unless the accused proves otherwise. The petitioner must face trial on the criminal charges. en-us Thu, 26 May 2022 00:00:00 +0530 Sat, 12 Jul 2025 12:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423247 The HC dismissed petitions seeking to quash criminal proceedings under sections 276C and 277 of the Income Tax Act. While ITAT had set aside assessment orders for five years due to limitation issues, the HC held this technical ground could not quash criminal proceedings as the tribunal had not decided on merits. The court found prima facie case established for offences including non-filing of returns, non-payment of advance tax, and income concealment. Under section 278E, culpable mental state is presumed unless the accused proves otherwise. The petitioner must face trial on the criminal charges. Case-Laws Income Tax Thu, 26 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423247