Burden of proof on assessee to establish that non-filing of ITR was not willful; HC upholds prosecution

INCOME TAX : Where petitioner failed to file timely return and prosecution was initiated under sections 276CC and 276C, then a presumption as to culpable mental status of assessee, can be drawn under section 278E, and therefore, it would be for assessee to establish that failure was not wilful

from www.taxmann.com Latest Case Laws https://ift.tt/3pRHNse