Section 276C & 278B of the Income Tax Act, 1961—Offence and prosecution— As per Section 391 of Cr. PC, the Appellate Court, if it thinks additional evidence is necessary, shall record its reasons and take such evidence itself. Assessee have been charged under Sections 276C(2) read with 278B(3) for having wilfully failed to pay the penalty and having deliberately failed to admit the capital gains arising from the transactions done by the Company and the assessee contended that these documents were available with the assessee and that they were also available with the revenue, however they were left out to be marked due to oversight and mistake of their counsel and these documents are essential for arriving at a conclusion that the assessee did not have mens rea to suppress the income and that they have not suppressed any capital gains earned by them and these documents are also essential to show that at no point of time, earlier or during the period of offence, the assessee have committed the offences, however, they have been left out without being marked, therefore, the court below shall complete recording of additional evidence subject to the provisions of Chapter XXIII of Cr.PC, as expeditiously as possible, in the presence of the Revenue/ complainant and his counsel and the Respondent's counsel may cross examine the assessee/ Appellants on the same day or any other date fixed by the Appellate Court — Gangothri Textiles Ltd. Vs. ASSTT. CIT [2020] 269 TAXMAN 282 (MAD)