https://www.taxtmi.com/highlights?id=62495 Penalty levied u/s. 272A (1)(c) - non compliance with summons issued under section 131(1A) - ignorance of law is certainly no excuse for a default committed but, at the same time, there is no presumption in law that everybody knows the law - The application of this rule would differ from case to case and person to person. In a given case, there may be a person who is quite illiterate, living in remote village, rarely coming in touch with law enforcing machinery and not required to discharge any statutory obligations under a particular law. Ignorance of law may be a good excuse in his case. - No penalty - AT en-us Thu, 17 Mar 2022 12:11:36 +0530 Thu, 17 Mar 2022 12:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62495 Penalty levied u/s. 272A (1)(c) - non compliance with summons issued under section 131(1A) - ignorance of law is certainly no excuse for a default committed but, at the same time, there is no presumption in law that everybody knows the law - The application of this rule would differ from case to case and person to person. In a given case, there may be a person who is quite illiterate, living in remote village, rarely coming in touch with law enforcing machinery and not required to discharge any statutory obligations under a particular law. Ignorance of law may be a good excuse in his case. - No penalty - AT Highlights Income Tax Thu, 17 Mar 2022 12:11:36 +0530 https://www.taxtmi.com/highlights?id=62495