VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX
The appeal is disposed of in the aforesaid terms
C.A. No.-001977-001977 - 2025Supreme Court07 Feb 2025
Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA
Section 143(1)Section 276C
E. The court has to presume the existence of culpable
mental state, and absence of such mental state can be
pleaded by an accused as a defence in respect to the act
charged as an offence in the prosecution. Therefore, the
factual aspects highlighted by the appellants were rightly
not dealt with by the High Court. This is a matter
