https://www.taxtmi.com/caselaws?id=5355 The Supreme Court clarified that mens rea is not a prerequisite for imposing penalties under section 271(1)(a) of the Income-tax Act unless expressly required by the statute. It disagreed with the High Court's view and directed the Tribunal to refer the legal question to the High Court regarding the cancellation of penalty orders. The appeals were allowed, and costs were not awarded. The judgment emphasized the interpretation of penalty provisions and the jurisdiction of the High Court in such matters. en-us Fri, 01 Feb 1991 00:00:00 +0530 Mon, 24 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5355 The Supreme Court clarified that mens rea is not a prerequisite for imposing penalties under section 271(1)(a) of the Income-tax Act unless expressly required by the statute. It disagreed with the High Court's view and directed the Tribunal to refer the legal question to the High Court regarding the cancellation of penalty orders. The appeals were allowed, and costs were not awarded. The judgment emphasized the interpretation of penalty provisions and the jurisdiction of the High Court in such matters. Case-Laws Income Tax Fri, 01 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5355