https://www.taxtmi.com/caselaws?id=36181 In penalty proceedings under section 273(c) of the Income-tax Act, the assessee must establish reasonable cause, and the revenue is not required to prove mens rea before penalty can be imposed. The Madhya Pradesh High Court treated section 273(c) as materially similar to section 271(1)(a) for this purpose and applied the settled principle that guilty intent is not a necessary ingredient for penalty. Once the assessee's explanation is rejected, the penalty may be sustained without proof of mens rea by the revenue. en-us Fri, 22 Aug 1980 00:00:00 +0530 Fri, 19 Mar 2010 18:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36181 In penalty proceedings under section 273(c) of the Income-tax Act, the assessee must establish reasonable cause, and the revenue is not required to prove mens rea before penalty can be imposed. The Madhya Pradesh High Court treated section 273(c) as materially similar to section 271(1)(a) for this purpose and applied the settled principle that guilty intent is not a necessary ingredient for penalty. Once the assessee's explanation is rejected, the penalty may be sustained without proof of mens rea by the revenue. Case-Laws Income Tax Fri, 22 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36181