https://www.taxtmi.com/caselaws?id=35963 Penalty for failure to furnish a return within time under section 271(1)(a) is a civil, coercive and remedial sanction distinct from criminal prosecution. The provision operates on an objective test of whether the default occurred without reasonable cause, while the Act separately provides interest for delay and prosecution under section 276CC for wilful failure. Because section 271(1)(a) does not use language of wilfulness, contumacious conduct or dishonest intention, mens rea is not implied as an additional requirement for levy of the penalty. en-us Tue, 28 Jul 1981 00:00:00 +0530 Thu, 18 Mar 2010 11:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35963 Penalty for failure to furnish a return within time under section 271(1)(a) is a civil, coercive and remedial sanction distinct from criminal prosecution. The provision operates on an objective test of whether the default occurred without reasonable cause, while the Act separately provides interest for delay and prosecution under section 276CC for wilful failure. Because section 271(1)(a) does not use language of wilfulness, contumacious conduct or dishonest intention, mens rea is not implied as an additional requirement for levy of the penalty. Case-Laws Income Tax Tue, 28 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35963