Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Penalty u/s 271(1)(a) – reasonable cause for late filing of ...

Income Tax

August 22, 2014

Penalty u/s 271(1)(a) – reasonable cause for late filing of return – question of mens rea does not arise or require consideration when we examine the question of penalty u/s 271 (1)(a) of the Act - HC

View Source

 


 

You may also like:

  1. Penalty u/s 271(1)(b) - Default by assessee - mens rea is not an essential element for imposing penalty for non compliance of notices issued by AO - penalty confirmed - AT

  2. Levy of penalty u/s 271(1)(c) - Capital gain on sale of property - Allegation of the AO that, return of income has not been filed voluntarily - There was a reasonable...

  3. Penalty u/s 53 - Karnataka VAT - Once statutory contravention is established, then section 53(12) is attracted which provides for levy of penalty - presence of Mens Rea...

  4. Penalty u/s 271(1)(c) - The considerations for imposition of penalty under Section 271(1)(c) of the Act are however entirely different. It requires existence of mens rea...

  5. If there is no mens rea, no mandatory penalty u/s 11AC - SC

  6. Delay in filing of of eTDS return - Penalty U/s.272A(2)(k) - There is reasonable cause for delay in filing ETDS return U/s 273B - levy of penalty cancelled - AT

  7. Cognizance of offence u/s 276CC - non filing of ITR - requirement of mens rea - When the amount in question along with the interest has already been paid, no sentence...

  8. Levy of penalty u/s 54(1)(2) of the U.P. VAT Act, 2008 - men-rea - The Court concluded that mens rea is indeed an essential prerequisite for imposing a penalty under...

  9. Levy of penalty - mens rea in evasion of tax - It is well settled that by merely using the expression “mens rea”, it would not amount to concluding that there was a...

  10. Penalty levied u/s.271(1)(c) - revised return filed - assessee has adopted the recourse of avoiding litigation, therefore, revised the return to buy peace of mind - no...

 

Quick Updates:Latest Updates