Section 271(1) — the law in short
What the courts have decided on section 271(1), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Income Tax Officer v Rajendra Prasad Vaish
High CourtHelps taxpayerValidity unconfirmed
The Department has appealed against my acquittal on a s.276CC charge. Given the presumption in s.278E, how much has the Department still to prove?
It still has to prove the wilfulness. The Rajasthan High Court dismissed the Department's appeal against an acquittal for a 28-month delay in filing a return, holding that even with the presumption in s.278E the complainant must bring home the mens rea, that the accused's explanation together with payment of the tax and penalty rebutted it, and that in an appeal against acquittal, where two views are plausible, the view favouring innocence prevails.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.