https://www.taxtmi.com/caselaws?id=445870 The HC dismissed the petitioner's criminal petition seeking relief from prosecution under Section 276CC of the Income Tax Act. The petitioner failed to file income tax returns for assessment year 2012-2013, and after departmental search and seizure, concealment of income was discovered. Despite the petitioner's claims of delay due to seized documents, advanced age, and health issues, the court held that mens rea was clearly established as the petitioner initially suppressed income in the return filed on 18.04.2013 and only disclosed the concealed income in a subsequent return filed on 20.11.2015 after detection. The court ruled that rebuttal of presumption under Section 278E must be proven during trial, not in the petition. en-us Thu, 09 Nov 2023 00:00:00 +0530 Tue, 07 Jan 2025 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445870 The HC dismissed the petitioner's criminal petition seeking relief from prosecution under Section 276CC of the Income Tax Act. The petitioner failed to file income tax returns for assessment year 2012-2013, and after departmental search and seizure, concealment of income was discovered. Despite the petitioner's claims of delay due to seized documents, advanced age, and health issues, the court held that mens rea was clearly established as the petitioner initially suppressed income in the return filed on 18.04.2013 and only disclosed the concealed income in a subsequent return filed on 20.11.2015 after detection. The court ruled that rebuttal of presumption under Section 278E must be proven during trial, not in the petition. Case-Laws Income Tax Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445870