https://www.taxtmi.com/caselaws?id=9220 The court quashed the penalties imposed for default in payment of advance tax, directing the Commissioner of Income-tax, Kerala, to reassess considering mens rea and reasons for default. The court held that advance tax qualifies as "tax" under section 221 and affirmed the Income-tax Officer's authority to impose penalties even before the amendment. It emphasized the necessity of mens rea for penalty imposition, citing the requirement of deliberate defiance or dishonest conduct. The original petitions were allowed without costs. en-us Wed, 06 Feb 1974 00:00:00 +0530 Sat, 20 Jun 2009 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9220 The court quashed the penalties imposed for default in payment of advance tax, directing the Commissioner of Income-tax, Kerala, to reassess considering mens rea and reasons for default. The court held that advance tax qualifies as "tax" under section 221 and affirmed the Income-tax Officer's authority to impose penalties even before the amendment. It emphasized the necessity of mens rea for penalty imposition, citing the requirement of deliberate defiance or dishonest conduct. The original petitions were allowed without costs. Case-Laws Income Tax Wed, 06 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9220