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The High Court of Madras dismissed a tax case petition seeking a direction to the Tribunal to refer questions regarding the confirmation of penalties under section 271(1)(a) for a period of one month and in the absence of mens rea. The Tribunal was found justified in restricting the penalty for one month due to the assessee's failure to file a return, and the second question did not arise from the Tribunal's order. The petition was dismissed with no costs.
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