https://www.taxtmi.com/caselaws?id=801012 Fiscal prosecution may proceed without prior assessment or quantified tax evasion where an offence independently concerns delayed filing of a mandatory wealth-tax return or a knowingly false income-tax statement. Section 35B treats willful non-filing by the prescribed due date as a prima facie basis for cognizance; subsequent filing does not cure the alleged default, and culpable mental state requires trial-stage consideration. Section 279 requires prior sanction, while Section 277 penalises statements knowingly believed false. Prima facie material linking undisclosed foreign-company associations or investments with contrary denials may support prosecution without prior assessment or tax quantification. Defences on merits are to be examined at trial. en-us Fri, 09 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801012 Fiscal prosecution may proceed without prior assessment or quantified tax evasion where an offence independently concerns delayed filing of a mandatory wealth-tax return or a knowingly false income-tax statement. Section 35B treats willful non-filing by the prescribed due date as a prima facie basis for cognizance; subsequent filing does not cure the alleged default, and culpable mental state requires trial-stage consideration. Section 279 requires prior sanction, while Section 277 penalises statements knowingly believed false. Prima facie material linking undisclosed foreign-company associations or investments with contrary denials may support prosecution without prior assessment or tax quantification. Defences on merits are to be examined at trial. Case-Laws Wealth-tax Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801012