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2018 (10) TMI 137 - HC - Income TaxComplaint u/s 276(C)/277 - punishment for making false statement and verification in account - absence of mens-rea - Penalty u/s 271(1)(C) - willful attempt to conceal the particulars of income with a view to evade the payment of Tax - Held that:- Generally a guilty mind is a sine qua non for an offence to be committed. However, The Taxation Laws S. 278E has carved out an exception to this rule. The said Section places the burden of proving the absence of mens-rea upon the accused and also provides that such 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. No doubt, this presumption is a rebuttable one. In present case, as is evident from complaint, there is definite finding under section 144 of Income Tax Act that accused/petitioner had ₹ 20,20,420/- income in assessment year 2000-2001; Even appeal preferred by petitioner has been dismissed. The ground taken that there was no wilful default on behalf of petitioner in concealing the income is not tenable, because it is factual defence, which is to be proved during course of trial. 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.
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