https://www.taxtmi.com/caselaws?id=26675 In penalty proceedings for non-compliance with an income-tax notice, the Revenue need not prove mens rea or deliberate default; the provision was treated as operating in the tax field, where the focus is on the default and the assessee's explanation. The assessee bears the onus to show reasonable cause for failure to comply, especially where the cause lies within its special knowledge, and a rejected explanation unsupported by fresh material will not suffice. The levy of penalty was also held not to be discretionary in the sense accepted by the Tribunal, and cancellation of the penalties was held legally unsustainable. en-us Tue, 30 Jul 1985 00:00:00 +0530 Fri, 23 Aug 2024 16:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26675 In penalty proceedings for non-compliance with an income-tax notice, the Revenue need not prove mens rea or deliberate default; the provision was treated as operating in the tax field, where the focus is on the default and the assessee's explanation. The assessee bears the onus to show reasonable cause for failure to comply, especially where the cause lies within its special knowledge, and a rejected explanation unsupported by fresh material will not suffice. The levy of penalty was also held not to be discretionary in the sense accepted by the Tribunal, and cancellation of the penalties was held legally unsustainable. Case-Laws Income Tax Tue, 30 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26675