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    Income Tax

    Penalty levied u/s 271(I)(c) - Whether "Mens rea" is apparent in...

    High Court Upholds Relief for Assessee, Dismisses Re-imposition of Penalty u/s 271(1)(c) of Income Tax Act.

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    Income TaxJuly 29, 2020Case LawsHC

    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 deleting the penalty imposed by the Assessing Authority u/s 271(1)(c), we don't think that it is a fit case for re-imposition thereof, by allowing the appeal of the Department - HC

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