https://www.taxtmi.com/caselaws?id=55818 The Appellate Tribunal canceled penalty orders for assessment years 1967-68 and 1969-70 due to a retrospective amendment to section 271(1)(a), requiring penalties based on "Assessed Tax." The Tribunal found the original penalty orders lacked necessary findings post-amendment, leading to their cancellation. Rectification orders under section 154 were also deemed unjustified as they did not establish the absence of reasonable cause for delayed filing of returns, in line with Gujarat High Court principles. The burden of proof in penalty proceedings rests on the Department to demonstrate contumacious behavior or fraudulent intent, failing which penalty imposition is invalid. en-us Fri, 09 Feb 1979 00:00:00 +0530 Tue, 30 Nov 2010 12:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55818 The Appellate Tribunal canceled penalty orders for assessment years 1967-68 and 1969-70 due to a retrospective amendment to section 271(1)(a), requiring penalties based on "Assessed Tax." The Tribunal found the original penalty orders lacked necessary findings post-amendment, leading to their cancellation. Rectification orders under section 154 were also deemed unjustified as they did not establish the absence of reasonable cause for delayed filing of returns, in line with Gujarat High Court principles. The burden of proof in penalty proceedings rests on the Department to demonstrate contumacious behavior or fraudulent intent, failing which penalty imposition is invalid. Case-Laws Income Tax Fri, 09 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55818