https://www.taxtmi.com/caselaws?id=185113 Penalty proceedings under the Income-tax Act are quasi-criminal, so the department must affirmatively prove the alleged default before a penalty can stand. A disbelieved explanation alone is insufficient, and an unexplained inordinate delay in concluding dormant proceedings, together with irrelevant considerations in the order, rendered the penalty unsustainable. The writ petition was also maintainable because an alternative statutory remedy is not an absolute bar to certiorari where it is not efficacious and immediate relief is justified by stale proceedings. en-us Tue, 03 Oct 1961 00:00:00 +0530 Mon, 01 Aug 2016 10:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185113 Penalty proceedings under the Income-tax Act are quasi-criminal, so the department must affirmatively prove the alleged default before a penalty can stand. A disbelieved explanation alone is insufficient, and an unexplained inordinate delay in concluding dormant proceedings, together with irrelevant considerations in the order, rendered the penalty unsustainable. The writ petition was also maintainable because an alternative statutory remedy is not an absolute bar to certiorari where it is not efficacious and immediate relief is justified by stale proceedings. Case-Laws Income Tax Tue, 03 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185113