https://www.taxtmi.com/caselaws?id=800417 Prosecution for failure to furnish a return requires tax liability to be stated in the complaint or otherwise established where the tax payable determines punishment and the statutory exemption threshold. Although a regular assessment is not invariably necessary, prosecution is unsustainable where no tax payable is alleged or determined and the taxpayer claims a refund. The presumption of culpable mental state may be rebutted by evidence negating an intention to evade tax. Joint acquisition of property, funding by a spouse through borrowings, and receipt of sale consideration by that spouse can establish absence of wilful non-filing. Criminal liability requires both tax-liability and wilfulness elements. en-us Tue, 29 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800417 Prosecution for failure to furnish a return requires tax liability to be stated in the complaint or otherwise established where the tax payable determines punishment and the statutory exemption threshold. Although a regular assessment is not invariably necessary, prosecution is unsustainable where no tax payable is alleged or determined and the taxpayer claims a refund. The presumption of culpable mental state may be rebutted by evidence negating an intention to evade tax. Joint acquisition of property, funding by a spouse through borrowings, and receipt of sale consideration by that spouse can establish absence of wilful non-filing. Criminal liability requires both tax-liability and wilfulness elements. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800417