https://www.taxtmi.com/caselaws?id=763639 The SC set aside the impugned order and quashed criminal proceedings under s.276CC, finding the accused had filed a revised income-tax return (albeit belatedly), penalty proceedings had been dropped, and a refund ordered. The Court held continued criminal prosecution unnecessary in view of these facts and the applicable legal principles, concluding the presumption under s.278E was rebutted and no mens rea warranted criminal liability. en-us Tue, 17 Dec 2024 00:00:00 +0530 Wed, 29 Apr 2026 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763639 The SC set aside the impugned order and quashed criminal proceedings under s.276CC, finding the accused had filed a revised income-tax return (albeit belatedly), penalty proceedings had been dropped, and a refund ordered. The Court held continued criminal prosecution unnecessary in view of these facts and the applicable legal principles, concluding the presumption under s.278E was rebutted and no mens rea warranted criminal liability. Case-Laws Income Tax Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763639