TMI Blog2001 (11) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 of the Indian Penal Code. The facts in brief are: that the Assistant Commissioner of Income-tax, filed a complaint under the above noted sections against the petitioner, alleging therein that on February 8, 1991, search and seizure operation under section 132(1) of the Act was carried out at the premises of the petitioner and valuables comprising the following items were seized: --------------------------------------------------------------------- Rs. --------------------------------------------------------------------- (a) Bullion/Gold ornaments 78,61,000 (b) Cash 42,19,100 (c) Unexplained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Assessing Officer vide order dated March 23, 1993. Thus it was alleged that the petitioner/accused made statements knowing them to be false or having reasons to believe that the same were false. The petitioner was summoned. The petitioner moved an application under section 245(2) for recalling the order of summoning and for discharge, inter alia, pleading that earlier the petitioner took time to submit the details, as he was not sure of the factual position, and that subsequently he realised that the amount of Rs.29 lakhs was surrendered in excess and the amount of Rs.1.3 crores covered the entire amount. Thus, the petitioner sought to revise the surrendered income to Rs.1.3 crores by his letters dated March 9, 1991 and March 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lal, AIR 1992 SC 604, and several subsequent judgments. Evidence at this stage cannot be appreciated. Section 278E of the Act provides that for prosecution of the offence under the Act which requires a culpable state of mind on the part of the accused, the court shall presume the existence of such mental state. It reads: "278E. Presumption as to culpable mental state.-(1) In any prosecution for any offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution. Explanation.--In this sub-section, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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