9911796707
TMI Blog2014 (10) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... er has to be gone into for levying penalty - If a failure is disclosed, the penalty is automatic – thus, the Court is not convinced that the petitioner's contentions can be sustained – Decided against assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... re filed under Form 26-Q on 26.6.2006. 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... default on the part of the petitioner. 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By virtue of the words employed in the above provision, 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 uph ..... X X X X Extracts X X X X X X X X Extracts X X X X
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