{"id":320635,"date":"2024-04-23T16:00:49","date_gmt":"2024-04-23T10:30:49","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=320635"},"modified":"2024-06-15T12:33:00","modified_gmt":"2024-06-15T07:03:00","slug":"existence-of-mens-rea-is-essential-requirement-for-conviction-under-section-276cc-of-income-tax-act-rajasthan-high-court-scc-times","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/04\/23\/existence-of-mens-rea-is-essential-requirement-for-conviction-under-section-276cc-of-income-tax-act-rajasthan-high-court-scc-times\/","title":{"rendered":"Existence of \u2018Mens Rea\u2019 is essential requirement for conviction under Section 276CC of Income Tax Act: Rajasthan High Court"},"content":{"rendered":"
\n

Rajasthan High Court:<\/span> In an appeal against the order of acquittal from the charge under Section 276 CC<\/a> of the Income Tax Act, 1961<\/a> (Act) by the Special Magistrate (Economic Offences), Rajasthan, Jaipur, a single-judge bench comprising of Anoop Kumar Dhand, J., upheld the order of acquittal, considering the absence of mens rea and reasonable doubt in the prosecution’s case as the case under Section 276CC<\/a> of the Act<\/a> is not found to be proved against the respondent.<\/p>\n

In the instant matter, the Income Tax Officer (ITO)-appellant filed a criminal complaint against the respondent for not submitting Income Tax Returns under Section 139(1)<\/a> of the Act<\/a> before 31.07.1978. The respondent submitted the returns on 31.12.1980. Subsequently, a penalty of Rs. 2200\/- was imposed on the respondent under Section 271(1)<\/a> of the Act<\/a>. The appellant examined witnesses, and charges were framed against the respondent. The respondent denied the charges, claimed trial, and no defense evidence was produced. The Special Magistrate (Economic Offences), Rajasthan, Jaipur, vide order dated 31-08-1991, acquitted the respondent. Aggrieved by the impugned order of acquittal, the appellant preferred an appeal challenging the same. The appellant contended that the respondent’s delayed submission of income tax returns constitutes an offense under Section 276CC<\/a> of the Act<\/a>. The respondent argued that the delay was not willful and did not involve mens rea. It was further asserted that the judgment was based on a thorough consideration of evidence and should not be interfered with. However, the defense argued that the delay was not intentional and there was no mens rea on the part of the respondent.<\/p>\n

The Court noted that the prosecution alleged that the respondent failed to comply with Section 139(1)<\/a> of the Act<\/a> by submitting returns after a delay of 28 months. The Court examined the relevant provisions of Sections 139(1)<\/a> and 276 CC<\/a> of the Act<\/a> and highlighted the requirement for timely submission of returns. The Court noted that Section 276 CC imposes penalties for willful failure to furnish income tax returns within the stipulated time.<\/p>\n

“For bringing home the charge against the accused for his conviction under Section 276CC<\/a> of the Act<\/a> of 1961, it is essential on the part of the Income Tax Department to prove that there was willful attempt to evade any tax, penalty or interest chargeable.”<\/p>\n

The Court considered the respondent’s explanation for the delay, emphasising on the absence of mens rea or intention to evade taxes. The Court referred to legislative amendments and Prem Das<\/span> v. ITO<\/span>, (1999) 5 SCC 241<\/a>, to highlight the importance of proving mens rea for conviction under Section 276 CC. The Supreme Court in Prem Das<\/span> (Supra) held that “willful attempt to evade any tax, penalty or interest chargeable or imposable under the Act under Section 276-C is a positive act on the part of the accused which is required to be proved to bring home the charge against the accused.”<\/span><\/p>\n

The Court stated that it is the settled principle of law that “while appreciating the evidence, in an appeal against acquittal, if the appellate Court finds that two views are plausible, then the view favouring the innocence of an accused must be taken into consideration.”<\/span> The Court held that the Income Tax Department has failed to prove the guilt of the accused respondent beyond all reasonable doubts. The Court found no perversity in the trial court’s and upheld that the trial court’s decision to acquit the respondent due to lack of proof of mens rea and the absence of prior notice to the respondent. The record is to be returned to the Court below.<\/p>\n

[ITO<\/span> v. Rajendra Prasad Vaish<\/span>, 2024 SCC OnLine Raj 933<\/a>, order dated 02-04-2024<\/span>]<\/p>\n\n

Advocates who appeared in this case :<\/p>\n

Mr. Siddharth Bapna, Counsel for the Petitioners<\/p>\n

Mr. Shiv Pratap Singh Rathore, Counsel for the Respondent<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Rajasthan High Court held that the Income Tax Department failed to prove that there was ‘Mens Rea’, i.e., willful attempt to evade any tax, penalty or interest chargeable on part of the respondent.<\/p>\n","protected":false},"author":67514,"featured_media":314824,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[67875,20571,66973,29904,38461,2575,67874],"class_list":["post-320635","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-evade-tax","tag-income-tax-return","tag-justice-anoop-kumar-dhand","tag-mens-rea","tag-proof-beyond-reasonable-doubt","tag-Rajasthan_High_Court","tag-section-276cc-of-income-tax-act"],"yoast_head":"\nExistence of \u2018Mens Rea\u2019 is essential requirement for conviction under Section 276CC of Income Tax Act: Rajasthan High Court | 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Prakash, J., in a criminal revision case preferred in respect of setting aside the order of Additional Chief Metropolitan Magistrate, Chennai, stated that, \u201cThe very edifice on which the prosecution was launched against the accused, crumbled like a pack of cards.\u201d The factual\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":206079,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/12\/03\/the-rajasthan-prevention-of-witch-hunting-act-2015-and-the-problem-of-overcriminalisation\/","url_meta":{"origin":320635,"position":2},"title":"The Rajasthan Prevention of Witch-Hunting Act, 2015 and the Problem of Overcriminalisation","author":"Saba","date":"December 3, 2018","format":false,"excerpt":"by Palash Srivastav\u2020","rel":"","context":"In "OP. ED."","block_context":{"text":"OP. 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Oka, JJ has held that any default or delay in the payment of EPF contribution by the employer under the Employees Provident Fund & Miscellaneous Provisions Act, 1952 is a sine qua non for imposition of levy of damages under\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/MicrosoftTeams-image-89.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/MicrosoftTeams-image-89.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/MicrosoftTeams-image-89.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/MicrosoftTeams-image-89.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/MicrosoftTeams-image-89.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":281538,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/12\/quashed-notice-issued-petitioner-and-order-dismissing-objections-petitioner-by-income-tax-officer-belief-of-revenue-officer-petitioner-escaped-assessment-year-2017-2018-legal-news-legal-research-upda\/","url_meta":{"origin":320635,"position":4},"title":"Rajasthan High Court quashes notice issued under Section 148 of the Income Tax Act for non-supply of \u2018reasons to believe’","author":"Editor","date":"January 12, 2023","format":false,"excerpt":"\u201cSufficiency of material is one thing and supply of the same is another, which is mandatory in nature. Therefore, the non-supply of the material referred to in the reasons to believe would be enough to render the proceedings bad, even though the material for forming the opinion may be sufficient.\u201d\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Rajasthan High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/11\/MicrosoftTeams-image40.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":269182,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/29\/rajasthan-high-court-police-may-charge-fee-from-couple-seeking-police-protection-if-the-income-is-more-than-taxable-income\/","url_meta":{"origin":320635,"position":5},"title":"Rajasthan High Court| Police may charge fee from couple seeking police protection if the income is more than taxable income","author":"Editor","date":"June 29, 2022","format":false,"excerpt":"Rajasthan High Court: Sameer Jain J. granted police protection and directed the State authorities to charge an appropriate fee from the couple seeking police protection before the Court, if the income is found to be more than the taxable income under the Income Tax Act, 1961. A couple got married\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/320635","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67514"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=320635"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/320635\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/314824"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=320635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=320635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=320635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}