https://www.taxtmi.com/caselaws?id=5283 SC held that penalties under section 271(1)(a) for delayed filing are not dependent on proving mens rea; the statute targets revenue loss and requires proof of default rather than criminal intent. Consequently, the Tribunal need not establish intention before levying penalty under s.271(1)(a). Appeals by the assessee challenging the penalties for assessment years 1965-66 and 1966-67 were dismissed. en-us Tue, 02 May 1989 00:00:00 +0530 Tue, 28 Oct 2025 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5283 SC held that penalties under section 271(1)(a) for delayed filing are not dependent on proving mens rea; the statute targets revenue loss and requires proof of default rather than criminal intent. Consequently, the Tribunal need not establish intention before levying penalty under s.271(1)(a). Appeals by the assessee challenging the penalties for assessment years 1965-66 and 1966-67 were dismissed. Case-Laws Income Tax Tue, 02 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5283