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1975 (12) TMI 46 - HC - Income Tax
Extract:
.......ualifying the failure to furnish a return with expressions like contumacious , dishonest in deliberate defiance of law , etc., For the aforesaid reasons, I hold, agreeing with my learned brother, that there is no occasion to introduce the doctrine of mens rea into section 271(1) of the Income-tax Act, 1961, and that these appeals should be allowed.