TMI Blog2014 (10) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... Court is not convinced that the petitioner's contentions can be sustained – Decided against assessee. - WP (C). No. 11202 of 2008 - - - Dated:- 11-8-2014 - K. Vinod Chandran,JJ. For the Petitioner : Sri S. Sudhish Kumar, Sri Sibi Karun For the Respondents : Sri P K R Menon, Sr Counsel, Sri Jose Joseph, SC for IT, Sri N N agaresh, Asst Solicitor General of India ORDER The peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Though it is admitted that the petitioner had filed the said returns, it is contended that the same was prepared by the predecessor in office, who prepared it on 8.4.2006. There is also an additional contention raised that, section 139A mandating the PAN numbers to be disclosed in the returns came into force on 1.6.2006 and the return was filed only 26 days after that. The amendment brought in in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner. The learned counsel for the petitioner would place a decision of the Honourable Supreme Court in Hindustan Steel Ltd. v. State of Orissa (1972 [83] ITR 26) wherein it was held that without the element of mens rea no penalty could be imposed. The learned Standing Counsel, Government of India (Taxes) would however place before me the decision of the Honourable Supreme Court itself, again by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it cannot be gainsaid that, the Assessing Officer has any discretion in the matter or that the intention of the defaulter has to be gone into for levying penalty. If a failure is disclosed, the penalty is automatic. In such circumstances, this Court is not convinced that the petitioner's contentions can be sustained. Ext.P4 order, as upheld by Ext.P8, is not liable to be interfered with. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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