https://www.taxtmi.com/caselaws?id=39786 The court upheld the constitutionality and applicability of Sections 139(1)(a) and (b) and 271(1) of the Income-tax Act, 1961, dismissing the writ petition. It affirmed that the classification among assessees based on income sources is reasonable and that Section 271(1) does not grant arbitrary discretion to the Income-tax Officer. The court found the petitioner's failure to file a return constituted a violation, rejecting claims of bias and emphasizing the requirement of mens rea for penalties under Section 271(1). The penalty imposed was upheld, and the petitioner was directed to pay costs. en-us Tue, 20 Jul 1971 00:00:00 +0530 Tue, 20 Apr 2010 12:36:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39786 The court upheld the constitutionality and applicability of Sections 139(1)(a) and (b) and 271(1) of the Income-tax Act, 1961, dismissing the writ petition. It affirmed that the classification among assessees based on income sources is reasonable and that Section 271(1) does not grant arbitrary discretion to the Income-tax Officer. The court found the petitioner's failure to file a return constituted a violation, rejecting claims of bias and emphasizing the requirement of mens rea for penalties under Section 271(1). The penalty imposed was upheld, and the petitioner was directed to pay costs. Case-Laws Income Tax Tue, 20 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39786