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ANOOP KUMAR DHAND
Income Tax Officer, Ward-2, Ajmer (Raj. ) – Appellant
Versus
Rajendra Prasad Vaish, S/o. Shri Banshidhar Vaish – Respondent
ORDER :
Anoop Kumar Dhand, J.
1. Present appeal has been preferred against the impugned judgment dated 31.08.1991, passed by the Special Magistrate (Economic Offences), Rajasthan, Jaipur by which the accused-respondent therein after referred as ‘the respondent’ has been acquitted of the charge under Section 276 CC of the Income Tax Act, 1961 (for short “the Act of 1961”).
2. Facts in brief of the case are that the Income Tax Officer after getting sanction from the Commissioner of Income Tax submitted a criminal complaint against the respondent under Section 276 CC of the Act and it was alleged that the respondent did not submit his Income Tax Returns under Section 139(1) of the Act of 1961, within the stipulated time on or before 31.07.1978 and the assessee filed his returns on 31.12.1980. Thereafter, proceedings under Section 271(1) of the Act of 1961, were initiated vide notice dated 31.12.1981, but the respondent failed to submit any explanation. Then a reminder was issued but no reply was submitted. Thereafter the Income Tax Officer imposed penalty of Rs.2200/- on the respondent under Section 271(1) of the Act of 1961, vide order dated 10.11.1984.
3. In support of the complaint, th
The determination of wilfulness in filing returns and paying taxes under the Income Tax Act, 1961 is a matter of fact to be adjudicated during trial, and the statutory presumption of culpable mental ....
The rule of evidence under Section 278 E of the Act regarding rebuttable presumption as to existence of culpable mental state on the part of accused would come into play. As such there is no scope fo....
object of launching criminal prosecution for wilful default in complying with the provisions of the Income Tax Act is to prevent evasion of tax
The main legal point established in the judgment is that willful concealment of income and failure to file income tax returns within the stipulated time constitute an offence under Section 276CC of t....
The main legal point established is that the failure to remit tax, without evidence of a wilful attempt to evade tax, does not constitute an offence under Section 276 C (2) of the Income Tax Act.
The court established that willful failure to file income tax returns within the prescribed time is a punishable offence under Section 276CC of the Income Tax Act, and that the existence of mens rea ....
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