Non-Filing of Tax Return Offense: Petitioner Must Rebut Presumption of Culpable Mental State as Respondent Establishes Mens Rea.

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....Offence punishable u/s 276CC - mens rea of the petitioner - non filing of the income tax return for the assessment year 2012-2013 - It is for the petitioner to rebut the presumption under Section 278E of the Income Tax Act which provides culpable mental state of mind of the accused - The mens rea of the petitioner is clearly established by the respondent - HC....