https://www.taxtmi.com/caselaws?id=751568 Rajasthan HC dismissed the appeal against acquittal under Section 276CC of the Income Tax Act. The accused filed returns 28 months late but explained reasons for delay and subsequently paid tax with penalty. HC held that prosecution failed to prove mens rea beyond reasonable doubt, citing SC precedent requiring proof of culpable mental state for conviction under Section 276CC. Trial court's finding that no prior notice was given to accused before filing complaint was upheld. Acquittal confirmed as prosecution could not establish intent to evade tax. en-us Tue, 02 Apr 2024 00:00:00 +0530 Thu, 18 Apr 2024 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751568 Rajasthan HC dismissed the appeal against acquittal under Section 276CC of the Income Tax Act. The accused filed returns 28 months late but explained reasons for delay and subsequently paid tax with penalty. HC held that prosecution failed to prove mens rea beyond reasonable doubt, citing SC precedent requiring proof of culpable mental state for conviction under Section 276CC. Trial court's finding that no prior notice was given to accused before filing complaint was upheld. Acquittal confirmed as prosecution could not establish intent to evade tax. Case-Laws Income Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751568