Removal of reasonable cause defense alters penalty applicability for tax defaults, expanding strict liability for offences. The amendment excises the words 'without reasonable cause or excuse' from the named penalty provisions of the Income-tax Act, removing the statutory accommodation for a reasonable cause defence in those sections and thereby altering the textual basis on which liability for those tax defaults is framed.
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Provisions expressly mentioned in the judgment/order text.
Removal of reasonable cause defense alters penalty applicability for tax defaults, expanding strict liability for offences.
The amendment excises the words "without reasonable cause or excuse" from the named penalty provisions of the Income-tax Act, removing the statutory accommodation for a reasonable cause defence in those sections and thereby altering the textual basis on which liability for those tax defaults is framed.
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