Reasonable cause defence prevents punishment for tax procedural failures when the taxpayer proves reasonable cause. Failure to comply with specified penal provisions for tax procedural defaults is not to attract punishment if the person proves reasonable cause for the ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Reasonable cause defence prevents punishment for tax procedural failures when the taxpayer proves reasonable cause.
Failure to comply with specified penal provisions for tax procedural defaults is not to attract punishment if the person proves reasonable cause for the failure, operating as a defensive statutory exemption from penalty liability and focusing inquiry on whether the taxpayer has established reasonable cause for non-compliance.
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