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1992 (12) TMI 34 - HC - Income TaxExtract: .......given. Section 271(1)(a) does not require mens rea to be established by the Department and the assessee has to adduce evidence with regard to the reasonable cause and if he fails to do so, penalty provisions would be attracted. In these circumstances, the reference is answered in favour of the Revenue and against the assessee. No order as to costs.
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