https://www.taxtmi.com/caselaws?id=273353 The court upheld the imposition of a 100% penalty on the appellant, despite no evidence of wilful concealment or furnishing inaccurate particulars. The appellant's argument that the penalty was unsustainable due to a human error was rejected. The court emphasized that under Section 271(1)(c), strict liability applies, and mens rea is not necessary for civil liability. The appeal was dismissed, affirming the penalty under Section 271(1)(c) for failure to provide accurate account particulars in the tax return. en-us Thu, 18 Dec 2008 00:00:00 +0530 Wed, 20 Jun 2018 11:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273353 The court upheld the imposition of a 100% penalty on the appellant, despite no evidence of wilful concealment or furnishing inaccurate particulars. The appellant's argument that the penalty was unsustainable due to a human error was rejected. The court emphasized that under Section 271(1)(c), strict liability applies, and mens rea is not necessary for civil liability. The appeal was dismissed, affirming the penalty under Section 271(1)(c) for failure to provide accurate account particulars in the tax return. Case-Laws Income Tax Thu, 18 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273353