https://www.taxtmi.com/caselaws?id=236694 The Tribunal upheld the penalty of Rs. 10,000 for each assessment year from 2003-04 to 2008-09 under Section 271(1)(b) of the Income Tax Act, 1961, ruling that mens rea is not necessary for imposing civil penalties and emphasizing the assessee's deliberate defiance of statutory notices. The Tribunal found the penalty justified due to the assessee's failure to comply with notices, distinguishing this case from a similar one where the penalty was deleted. The appeals were dismissed, affirming the penalty for non-compliance with statutory notices. en-us Wed, 28 Aug 2013 00:00:00 +0530 Thu, 05 Sep 2013 08:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236694 The Tribunal upheld the penalty of Rs. 10,000 for each assessment year from 2003-04 to 2008-09 under Section 271(1)(b) of the Income Tax Act, 1961, ruling that mens rea is not necessary for imposing civil penalties and emphasizing the assessee's deliberate defiance of statutory notices. The Tribunal found the penalty justified due to the assessee's failure to comply with notices, distinguishing this case from a similar one where the penalty was deleted. The appeals were dismissed, affirming the penalty for non-compliance with statutory notices. Case-Laws Income Tax Wed, 28 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236694