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Court Quashes Order on Penalties for Non-Filing Returns, Citing Lack of Mens Rea Findings in Writ Petitions.
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....Levy of penalty - non-filing of returns - the element of mensrea should be recorded to be present. In this case, no such finding can be discerned in the orders impugned in the writ petitions - We are living in pandemic times. But the respondent has shown considerable speed in concluding the entire proceedings. - Order quashed - HC....