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Abstract
For determining the instance whether any crime has been committed or not, is to be evaluated on certain parameters. The most important amongst them is the presence of mensrea or mental intention in the commission of a crime. In fiscal offences the general principles of criminal law are given a different perspective and are analyzed to determine in commission of an offence. As in any criminal offence it is presumed that the person is innocent until proven guilty but in fiscal offences the presumption of innocence is taken. Under the Income Tax Act, 1961 various offences have been defined and punishments regarding the same has been provided. But the scope of interpretation is still left with the courts to determine the culpability and penalty