Prosecution Quashed as ITAT Set Aside Assessment and Presumption Under Section 278E Applies Only at Trial
Prosecution Quashed as ITAT Set Aside Assessment and Presumption Under Section 278E Applies Only at Trial Issue Whether criminal prosecution under Sections 276D and 277 can be proceeded with when the underlying finding of concealment and assessment order have been set aside by the ITAT. Whether the presumption of culpable mental state under Section 278E… Read More »