https://www.taxtmi.com/caselaws?id=35646 Penalty for failure to file a return under section 271(1)(a) was upheld because the Tribunal treated the existence of sufficient cause for delay as primarily a question of fact and, on the material before it, found no valid or bona fide explanation for the default. The Tribunal considered the length of the delay and the explanation offered, and the Court held that no error of law was shown in that factual assessment. Even on the assumption that mens rea was relevant, the Tribunal had examined all material facts. The reference was answered in favour of the Revenue. en-us Wed, 08 Jul 1981 00:00:00 +0530 Mon, 15 Mar 2010 17:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35646 Penalty for failure to file a return under section 271(1)(a) was upheld because the Tribunal treated the existence of sufficient cause for delay as primarily a question of fact and, on the material before it, found no valid or bona fide explanation for the default. The Tribunal considered the length of the delay and the explanation offered, and the Court held that no error of law was shown in that factual assessment. Even on the assumption that mens rea was relevant, the Tribunal had examined all material facts. The reference was answered in favour of the Revenue. Case-Laws Income Tax Wed, 08 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35646