Mens Rea necessary to Establish Offence of Delayed Filing of ITR: Rajasthan HC [Read Order]

Mens rea is an essential ingredient to establish the offence of delayed filing of ITR, rules Rajasthan HC
Rajasthan High Court - ITR - Establish Offence of Delayed Filing of ITR - income tax returns - Taxscan

In a recent decision the Rajasthan High Court observed that mens rea is an essential ingredient to establish the offence of delayed filing of income tax returns (ITR). The Income Tax Officer after getting sanction from the Commissioner of Income Tax submitted a criminal complaint against the respondent under Section 276 CC of the Income…

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