https://www.taxtmi.com/caselaws?id=303379 The Court dismissed the criminal original petitions seeking to quash proceedings under Section 277 of the Income Tax Act. Emphasizing the importance of proving absence of mens rea beyond reasonable doubt, the Court ruled against the petitioner's arguments of non-disclosure of income. The burden of proof regarding mens rea in taxation laws was highlighted, and the Court affirmed the need for independent evaluation of evidence by the trial court. Consequently, the connected miscellaneous petitions were closed, allowing the legal proceedings to continue. en-us Tue, 05 Mar 2019 00:00:00 +0530 Mon, 18 Jul 2022 20:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303379 The Court dismissed the criminal original petitions seeking to quash proceedings under Section 277 of the Income Tax Act. Emphasizing the importance of proving absence of mens rea beyond reasonable doubt, the Court ruled against the petitioner's arguments of non-disclosure of income. The burden of proof regarding mens rea in taxation laws was highlighted, and the Court affirmed the need for independent evaluation of evidence by the trial court. Consequently, the connected miscellaneous petitions were closed, allowing the legal proceedings to continue. Case-Laws Income Tax Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303379