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HomeDirect TaxOnce Income Tax Non-Payment Are Established, Mens Rea Presumed; Quash Plea Under...

Once Income Tax Non-Payment Are Established, Mens Rea Presumed; Quash Plea Under Section 482 CrPC/528 BNSS Not Maintainable: Madras High Court

Direct Tax

Published on

By Mariya Paliwala
Madras High Court

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The Madras High Court has held that once tax liability and non-payment are established, the presumption of culpable mental state (mens rea) arises against the accused, and the burden shifts on him to disprove the same beyond reasonable doubt. The bench of Justice M.Nirmal Kumar clarified that failure to rebut such presumption before the trial…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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