The assessment was done under S.144 and appeal was dismissed. Concealment penalty was  paid by the assessee. On the basis of complaint by the Assessing Officer under S.276C, /277 of the Act, Special Magistrate issued process against the accused . Accused has filed the petition to u/s 561A of the Cr.P.C before the High Court to quash the proceedings . Dismissing the petition , the Court observed that ;The burden of proving the absence of mens rea is upon the accused. The absence needs to be proved not only to the basic threshold of “preponderance of probability” but “beyond reasonable doubt”. In every prosecution case, the Court shall always presume culpable mental state and it is for the accused to prove the contrary beyond reasonable doubt. This presumption is a rebuttable one.The criminal court has to judge the case independently on the evidence placed before it. So complaint lodged by respondent and process issued thereon against petitioner does not suffer from any infirmity of law.  ( CRMC No. 205/2015, IA No. 01/2015, dt. 28.09.2018) ( AY.2009-10)