https://www.taxtmi.com/article/detailed?id=12455 Willful failure to furnish a return is the operative criterion for initiating prosecution under Section 276CC; a rebuttable statutory presumption under Section 278E regards the existence of a culpable mental state, placing onus on the accused to prove absence of willfulness at trial. A notice under Section 148 addressing escaped income does not negate the separate duty to file under Section 139(1), and pendency of assessment appeals or existence of TDS do not automatically preclude criminal prosecution-they are defenses to be tested on evidence. en-us Tue, 26 Mar 2024 07:54:24 +0530 Tue, 26 Mar 2024 07:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12455 Willful failure to furnish a return is the operative criterion for initiating prosecution under Section 276CC; a rebuttable statutory presumption under Section 278E regards the existence of a culpable mental state, placing onus on the accused to prove absence of willfulness at trial. A notice under Section 148 addressing escaped income does not negate the separate duty to file under Section 139(1), and pendency of assessment appeals or existence of TDS do not automatically preclude criminal prosecution-they are defenses to be tested on evidence. Articles Income Tax Tue, 26 Mar 2024 07:54:24 +0530 https://www.taxtmi.com/article/detailed?id=12455