Amended Income Tax Act Section 281: Mens Rea Not Considered in Recovery; Assessee Must Prove Case in Civil Court.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Recovery proceedings - attachment of property - order u/s 281 of the Income Tax Act - under the amended provision, the question of mens rea or intention to defraud does not arise - it is up to the assessee under the amended provision, to go to the Civil Court and establish that his case falls under the proviso to section 281(1)....