https://www.taxtmi.com/caselaws?id=468695 Prosecution under Section 276CC turns on failure to furnish a return within the time prescribed by Section 139(1), and whether that failure was wilful is a factual question for trial. Section 278E(1) raises a presumption of culpable mental state, so the accused must rebut mens rea. A return filed under Section 139(4) does not by itself extinguish liability under Section 276CC, and the proviso to that section does not require completion of assessment in every case. Any impact of Section 153A proceedings, and the relationship between assessed and returned income, also requires factual inquiry. The complaint was therefore not quashed and the accused was directed to face trial. en-us Thu, 14 Aug 2025 00:00:00 +0530 Sun, 17 May 2026 09:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468695 Prosecution under Section 276CC turns on failure to furnish a return within the time prescribed by Section 139(1), and whether that failure was wilful is a factual question for trial. Section 278E(1) raises a presumption of culpable mental state, so the accused must rebut mens rea. A return filed under Section 139(4) does not by itself extinguish liability under Section 276CC, and the proviso to that section does not require completion of assessment in every case. Any impact of Section 153A proceedings, and the relationship between assessed and returned income, also requires factual inquiry. The complaint was therefore not quashed and the accused was directed to face trial. Case-Laws Income Tax Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468695