Non Filing of Income Tax Return- Court can presume culpable mental state of accused

S. J. Surya Vs DCIT (Madras High Court) Facts- Petitioner/accused is a cine actor and Director deriving income from remuneration for acting in movies and also directing movies. He ought to have filed his return of income for the assessment year 2002-2003 on or before 3 1.07.2002. However, he did not filed his return of income within the due date prescribed by the statute and thus contravened the provisions of Section 139 (1). It is an offence punishable under Section 276 CC. He ought to have paid the advance tax within the prescribed dates of 15.09.2001, 15.12.2002 and 15.03.2002 and filed the...