https://www.taxtmi.com/caselaws?id=443367 Prosecution under the Income-tax Act was examined in relation to payment of return and tax with interest before the assessment order, and the alleged effect of such payment on continuation of proceedings. The document also notes the question whether the statutory presumption under section 278E was displaced by absence of mens rea. The Supreme Court issued notice, made it returnable in four weeks, and stayed further proceedings in the meantime. No final adjudication on the merits was made. en-us Mon, 14 Aug 2023 00:00:00 +0530 Mon, 01 Jun 2026 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443367 Prosecution under the Income-tax Act was examined in relation to payment of return and tax with interest before the assessment order, and the alleged effect of such payment on continuation of proceedings. The document also notes the question whether the statutory presumption under section 278E was displaced by absence of mens rea. The Supreme Court issued notice, made it returnable in four weeks, and stayed further proceedings in the meantime. No final adjudication on the merits was made. Case-Laws Income Tax Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443367