{"id":2708,"date":"2018-10-26T09:02:35","date_gmt":"2018-10-26T09:02:35","guid":{"rendered":"http:\/\/itatonline.org\/digest\/arun-arya-v-ito-j-k-hcwww-itatonline-org\/"},"modified":"2019-01-30T08:04:24","modified_gmt":"2019-01-30T08:04:24","slug":"arun-arya-v-ito-j-k-hcwww-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arun-arya-v-ito-j-k-hcwww-itatonline-org\/","title":{"rendered":"Arun Arya v. ITO  ( 2018) 171 DTR 441\/ 305 CTR 919 ( J &#038; K ) (HC),www.itatonline.org"},"content":{"rendered":"<p>The assessment was done under S.144 and appeal was dismissed. Concealment penalty was\u00a0 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\u00a0to quash the proceedings . Dismissing the petition , the Court observed that ;<strong>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 \u201cpreponderance of probability\u201d but \u201cbeyond reasonable doubt\u201d. 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.<\/strong>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.\u00a0 ( CRMC No. 205\/2015, IA No. 01\/2015, dt. 28.09.2018) ( AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 276C : Offences and prosecutions &#8211; Wilful attempt to evade tax-  The burden of proving the absence of mens rea is upon the accused and such  absence needs to be proved not only to the basic threshold of \u201cpreponderance of probability\u201d but \u201cbeyond reasonable doubt\u201d. 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- Petition to quash the proceedings was dismissed .[   S.133A, 271(1) (c ), 277, 278E, Cr.P.C. S.561A   ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2708","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-HG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2708","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=2708"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2708\/revisions"}],"predecessor-version":[{"id":3799,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2708\/revisions\/3799"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}