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 September 2013 Year 2013 This

Penalty u/s 271(1)(b) - Default by assessee - mens rea is not an ...

Income Tax

September 5, 2013

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

View Source

 


 

You may also like:

  1. Recovery of damages - failure to deposit the contribution of EPF or committed default as mandated under the provisions of the Employees Provident Fund & Miscellaneous...

  2. 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...

  3. To impose penalty u/s 271(1)(c), willful concealment is not an essential ingredient - HC

  4. Penalty imposed by the Settlement Commission u/s 271(1)(c) - The petitioner argued against the penalty, citing lack of mens rea and the absence of evidence showing...

  5. 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...

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

  7. Penalty u/s 271(1(c) - With the omission of the expression ‘deliberately’, mens rea is no longer a prerequisite for imposition of penalty - penalty under Section...

  8. Penalty levied u/s 271(I)(c) - Whether "Mens rea" is apparent in this case? - where the two regular appellate authorities have granted the relief to the Assessee by...

  9. CENVAT Credit availed wrongly on Capital goods - there is no sufficient evidence to prove Mens rea or guilt on the part of the assessee - no penalty - HC

  10. Penalty u/s 271(1)(c) - Whether 'mens rea' or deliberate attempt is not essential for levy of penalty - A mere making of the claim, which is not sustainable in law, by...

 

Quick Updates:Latest Updates