Penalty provision: omission of 'without reasonable cause' from section 272B(1) removes an express qualifier for liability. The amendment deletes the words 'without reasonable cause' from subsection (1) of the specified penalty provision, removing the express textual qualifier that had conditioned liability; the change is a confined textual omission effected by the taxation amendment act.
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.
Penalty provision: omission of 'without reasonable cause' from section 272B(1) removes an express qualifier for liability.
The amendment deletes the words "without reasonable cause" from subsection (1) of the specified penalty provision, removing the express textual qualifier that had conditioned liability; the change is a confined textual omission effected by the taxation amendment act.
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