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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 ...


Penalty Imposed for Non-Compliance with Tax Notices u/s 271(1)(b); No Criminal Intent Required.

September 5, 2013

Case Laws     Income Tax     AT

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

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