https://www.taxtmi.com/caselaws?id=448608 Prosecution for wilful tax evasion under Section 276C requires a positive attempt to evade tax and mens rea; a merely incorrect or unsustainable claim, especially where revised returns are filed and tax is paid after search, is insufficient on its own. The text also states that a cognizance order must show real judicial application of mind to the complaint and material; a formulaic order that only recites the availability of sufficient material is invalid. On that basis, the criminal proceedings were treated as unsustainable and quashed. en-us Wed, 20 Dec 2023 00:00:00 +0530 Wed, 29 Apr 2026 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448608 Prosecution for wilful tax evasion under Section 276C requires a positive attempt to evade tax and mens rea; a merely incorrect or unsustainable claim, especially where revised returns are filed and tax is paid after search, is insufficient on its own. The text also states that a cognizance order must show real judicial application of mind to the complaint and material; a formulaic order that only recites the availability of sufficient material is invalid. On that basis, the criminal proceedings were treated as unsustainable and quashed. Case-Laws Income Tax Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448608