Supreme Court · 1992 INSC 136 · Decided 28 April 1992
ADDL. Commissioner of Income Tax, Gujarat v. I.M. Patel and CO.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 136 · [1992] 2 S.C.R. 914
- Case number
- CIVIL APPEAL No. 2626/1979
- Decided
- 28 April 1992
- Bench
- S. MOHAN, G.N. RAY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 271(J), 271(1)(a)
Headnote
OF INCOME TAX, GUJARAT v. J.M. PATEL AND CO. APRIL 28, 1992 B [S. MOHAN AND G.N. RAY, JJ.J . Income Tax Act, 1961 : Section 271 (J){a)-Penalty for belated filing of retum-Assessee C prevented by 'reasonable cause'-Burden of proof-Mens reo-Wliether re­ quired to be established. by the assessee, -{ D the Appellate Assistant Commissioner confirmed the same. Revenue preferred an appeal before the Tribunal. The Tribunal decided the ques­ tion in favour of the assessee and referred to the High Court the question of law as to whether the Tribunal was justified in law in
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