https://www.taxtmi.com/caselaws?id=441109 The court dismissed the criminal original petition challenging the sanction order and subsequent proceedings, allowing the petitioner to raise all grounds before the trial court. The court found that the foundational facts alleged in the complaint prima facie established the offenses under Sections 276CC and 276C(2) of the Income Tax Act. The statutory presumption under Section 278E shifted the burden to the petitioner to prove the absence of wilfulness, which could only be determined during the trial. The court emphasized that the observations in the order would not impact the merits of the case in the trial court. en-us Tue, 11 Jul 2023 00:00:00 +0530 Wed, 02 Aug 2023 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441109 The court dismissed the criminal original petition challenging the sanction order and subsequent proceedings, allowing the petitioner to raise all grounds before the trial court. The court found that the foundational facts alleged in the complaint prima facie established the offenses under Sections 276CC and 276C(2) of the Income Tax Act. The statutory presumption under Section 278E shifted the burden to the petitioner to prove the absence of wilfulness, which could only be determined during the trial. The court emphasized that the observations in the order would not impact the merits of the case in the trial court. Case-Laws Income Tax Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441109