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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