https://www.taxtmi.com/caselaws?id=36987 The Tribunal upheld penalties imposed on the assessee for late filing of wealth-tax returns, except for one year. The Tribunal found the delays were without reasonable cause, indicating wilful negligence. The burden of proof was on the department to show prima facie evidence of late filing without reasonable cause, which the assessee failed to rebut. The Tribunal clarified that penalty imposition did not require a finding of mens rea. The penalties were adjusted based on the law applicable at the time the returns were due. The judgment favored the department, and no costs were awarded to the assessee. en-us Tue, 08 May 1979 00:00:00 +0530 Thu, 25 Mar 2010 16:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36987 The Tribunal upheld penalties imposed on the assessee for late filing of wealth-tax returns, except for one year. The Tribunal found the delays were without reasonable cause, indicating wilful negligence. The burden of proof was on the department to show prima facie evidence of late filing without reasonable cause, which the assessee failed to rebut. The Tribunal clarified that penalty imposition did not require a finding of mens rea. The penalties were adjusted based on the law applicable at the time the returns were due. The judgment favored the department, and no costs were awarded to the assessee. Case-Laws Wealth-tax Tue, 08 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36987