https://www.taxtmi.com/caselaws?id=775314 Prosecution under Section 276CC for failure to file returns in response to a Section 153A notice is independent of penalty proceedings under Section 271(1)(b), so setting aside the penalty does not by itself nullify the criminal case. Wilful default remains essential, and Section 278E raises a presumption of culpable mental state. On the facts described, correspondence seeking assistance, efforts to obtain seized documents, and eventual filing of returns rebutted that presumption and showed the non-compliance was not deliberate. The acquittal was therefore sustainable because wilful default was not proved. en-us Wed, 09 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 13:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775314 Prosecution under Section 276CC for failure to file returns in response to a Section 153A notice is independent of penalty proceedings under Section 271(1)(b), so setting aside the penalty does not by itself nullify the criminal case. Wilful default remains essential, and Section 278E raises a presumption of culpable mental state. On the facts described, correspondence seeking assistance, efforts to obtain seized documents, and eventual filing of returns rebutted that presumption and showed the non-compliance was not deliberate. The acquittal was therefore sustainable because wilful default was not proved. Case-Laws Income Tax Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775314