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Income Tax - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Cognizance of offence u/s 276CC - non filing of ITR - ...

Income Tax

September 5, 2022

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 can be imposed under that provision unless the element of mens rea is established and the intention of the Legislature is that the penalty should serve as a deterrent. In the Act, it has been provided how to proceed if a particular assessee is not filing the return on time, which suggests that it is civil obligation. - HC

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