https://www.taxtmi.com/caselaws?id=786528 Abetment under Section 112(a)(i) requires proof of knowledge and intentional aiding; mere facilitation or filing of documents without evidence of mens rea does not establish liability, so penalty was unjustified. Statements recorded under Section 108 are not admissible in adjudication unless admitted under the mandatory procedure in Section 138B(1)(b): the declarant must be examined as a witness, the adjudicator must record reasons that admission is in the interests of justice, and an opportunity for cross-examination must be provided; reliance solely on such statements vitiates penalty imposition. en-us Thu, 12 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786528 Abetment under Section 112(a)(i) requires proof of knowledge and intentional aiding; mere facilitation or filing of documents without evidence of mens rea does not establish liability, so penalty was unjustified. Statements recorded under Section 108 are not admissible in adjudication unless admitted under the mandatory procedure in Section 138B(1)(b): the declarant must be examined as a witness, the adjudicator must record reasons that admission is in the interests of justice, and an opportunity for cross-examination must be provided; reliance solely on such statements vitiates penalty imposition. Case-Laws Customs Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786528