https://www.taxtmi.com/caselaws?id=796418 Prosecutions for wilful failure to furnish returns pursuant to search-assessment notices cannot be quashed through inherent jurisdiction where the accused's alleged requests for seized material, the Department's receipt and supply of that material, and the ability and intention to file returns within time remain disputed. The record did not prima facie establish a request for material before expiry of the prescribed period. Inherent jurisdiction cannot be used to assess contested evidence, determine factual defences, or resolve wilful default and mens rea, which require adjudication at trial. The disputed defences must therefore be determined by the Trial Court. en-us Tue, 28 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796418 Prosecutions for wilful failure to furnish returns pursuant to search-assessment notices cannot be quashed through inherent jurisdiction where the accused's alleged requests for seized material, the Department's receipt and supply of that material, and the ability and intention to file returns within time remain disputed. The record did not prima facie establish a request for material before expiry of the prescribed period. Inherent jurisdiction cannot be used to assess contested evidence, determine factual defences, or resolve wilful default and mens rea, which require adjudication at trial. The disputed defences must therefore be determined by the Trial Court. Case-Laws Income Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796418