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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Failure to file tax returns within the prescribed time can sustain criminal prosecution despite later accepted belated returns.</h1> The dispute focuses on prosecution under Section 276CC for failure to file returns within the prescribed time, where acceptance of a belated return and dismissal of penalty proceedings do not necessarily negate the presumption of mens rea; the accused bears the burden to rebut intentional concealment, and evidential material from searches indicating undisclosed transactions can sustain criminal proceedings.

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