https://www.taxtmi.com/caselaws?id=762540 In a prosecution for abetment of filing a false return under the Income-tax Act, the prosecution must first prove the foundational facts of abetment beyond reasonable doubt before the statutory presumption of culpable mental state under Section 278E can operate. Reliance on an assessee's untested show-cause reply was insufficient where the maker was not examined and the reply was not subjected to cross-examination. The Court held that the prosecution, not the accused, bore the burden of establishing those basic facts, and the presumption of mens rea could not be used to sustain conviction on incomplete proof. The conviction and sentence were therefore set aside. en-us Fri, 20 Sep 2024 00:00:00 +0530 Mon, 02 Dec 2024 21:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762540 In a prosecution for abetment of filing a false return under the Income-tax Act, the prosecution must first prove the foundational facts of abetment beyond reasonable doubt before the statutory presumption of culpable mental state under Section 278E can operate. Reliance on an assessee's untested show-cause reply was insufficient where the maker was not examined and the reply was not subjected to cross-examination. The Court held that the prosecution, not the accused, bore the burden of establishing those basic facts, and the presumption of mens rea could not be used to sustain conviction on incomplete proof. The conviction and sentence were therefore set aside. Case-Laws Income Tax Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762540