https://www.taxtmi.com/caselaws?id=442493 The court quashed the entire criminal proceedings, including related orders, as the penalty proceedings under Section 271(1)(c) of the Income Tax Act were set aside by the appellate tribunal. The court emphasized the necessity of mens rea in criminal offenses under Section 276C(1) of the Income Tax Act, stating that without willful default, prosecution cannot proceed. Citing relevant Supreme Court judgments, the court ruled that once the penalty order is invalidated, the foundation for criminal prosecution collapses. Consequently, the petition was allowed, and all criminal proceedings were quashed. en-us Wed, 23 Aug 2023 00:00:00 +0530 Fri, 01 Sep 2023 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442493 The court quashed the entire criminal proceedings, including related orders, as the penalty proceedings under Section 271(1)(c) of the Income Tax Act were set aside by the appellate tribunal. The court emphasized the necessity of mens rea in criminal offenses under Section 276C(1) of the Income Tax Act, stating that without willful default, prosecution cannot proceed. Citing relevant Supreme Court judgments, the court ruled that once the penalty order is invalidated, the foundation for criminal prosecution collapses. Consequently, the petition was allowed, and all criminal proceedings were quashed. Case-Laws Income Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442493