The Income Tax Officer vs. Rajendra Prasad Vaish (Rajasthan High Court)

Court: Rajasthan High Court
Head Notes:

276CC. Failure to furnish returns of income.

For bringing home the charge against the accused for his
conviction under Section 276CC of the Act of 1961, it is essential on the part of the Income Tax Department to prove that there was willful attempt to evade any tax, penalty or interest chargeable. In the absence of proof of ‘mens rea’ and on the basis of mere presumption under Section 132(4-A), the conviction cannot be sustained. [Suresh Kumar Agarwal Vs. Union of India (2023) 146 27(Jharkhand) Prem Das Vs. Income Tax Officer reported in (1999) 5 SCC 241]

Section(s): 276CC
Counsel(s): For Appellant(s) : Mr. Siddharth Bapna, Adv. For Respondent(s) : Mr. Shiv Pratap Singh Rathore, Adv.
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Uploaded By Advocate Swati Khandelwal
Date of upload: April 22, 2024

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