What is Presumption as to culpable mental state? What is
Prosecution to be at instance of [Principal Chief
Commissioner or] Chief Commissioner or [Principal
Commissioner or] Commissioner?
278E and 279 of Income Tax Act 1961
Presumption as to culpable mental state and Prosecution
to be at instance of [Principal Chief Commissioner or] Chief
Commissioner or [Principal Commissioner or] Commissioner are defined under section
278E and 279 of Income Tax Act 1961. Provisions under these Sections
Section 278E of Income Tax Act "Presumption as to
culpable mental state"
Section 278E. (1) In any prosecution for any offence
under this Act which requires a culpable mental state on the
part of the accused, the court shall presume the existence
of such mental state but it shall be a defence for the
accused to prove the fact that he had no such mental state
with respect to the act charged as an offence in that
Explanation.-In this sub-section, "culpable mental state"
includes intention, motive or knowledge of a fact or belief
in, or reason to believe, a fact.
(2) For the purposes of this section, a fact is said to
be proved only when the court believes it to exist beyond
reasonable doubt and not merely when its existence is
established by a preponderance of probability.
Section 279 of Income Tax Act "Prosecution to be at
instance of [Principal Chief Commissioner or] Chief
Commissioner or [Principal Commissioner or] Commissioner"
Section 279. (1) A person shall not be proceeded against for
an offence under section 275A, section 275B, section 276,
section 276A, section 276B, section 276BB, section 276C,
section 276CC, section 276D, section 277, section 277A or
section 278 except with the previous sanction of the
13[Principal Commissioner or] Commissioner or Commissioner
(Appeals) or the appropriate authority:
Provided that the 13[Principal Chief Commissioner or] Chief
Commissioner or, as the case may be, 13[Principal Director
General or] Director General may issue such instructions or
directions to the aforesaid income-tax authorities as he may
deem fit for institution of proceedings under this
Explanation.-For the purposes of this section, "appropriate
authority" shall have the same meaning as in clause (c) of
(1A) A person shall not be proceeded against for an offence
under section 276C or section 277 in relation to the
assessment for an assessment year in respect of which the
penalty imposed or imposable on him under clause (iii) of
sub-section (1) of section 271 has been reduced or waived by
an order under section 273A.
(2) Any offence under this Chapter may, either before or
after the institution of proceedings, be compounded by the
[Principal Chief Commissioner or] Chief Commissioner or a
[Principal Director General or] Director General.
(3) Where any proceeding has been taken against any person
under sub-section (1), any statement made or account or
other document produced by such person before any of the
income-tax authorities specified in clauses (a) to (g) of
section 116 shall not be inadmissible as evidence for the
purpose of such proceedings merely on the ground that such
statement was made or such account or other document was
produced in the belief that the penalty imposable would be
reduced or waived, under section 273A or that the offence in
respect of which such proceeding was taken would be
Explanation.-For the removal of doubts, it is hereby
declared that the power of the Board to issue orders,
instructions or directions under this Act shall include and
shall be deemed always to have included the power to issue
instructions or directions (including instructions or
directions to obtain the previous approval of the Board) to
other income-tax authorities for the proper composition of
offences under this section.