Removal of 'without reasonable excuse' from penalty provision narrows fault threshold and alters penalty imposition under income-tax rules. The amendment deletes the phrase 'without reasonable excuse' from section 270 of the Income-tax Act, changing the statutory fault standard for imposing penalties and altering the criterion officials must apply when determining penal liability under that provision.
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.
Provisions expressly mentioned in the judgment/order text.
Removal of 'without reasonable excuse' from penalty provision narrows fault threshold and alters penalty imposition under income-tax rules.
The amendment deletes the phrase "without reasonable excuse" from section 270 of the Income-tax Act, changing the statutory fault standard for imposing penalties and altering the criterion officials must apply when determining penal liability under that provision.
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