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Penalty for concealment of income--Scope----Mens rea-----Scope----Existence of mens rea is a mandatory condition for levying any penalty under S.111 of the Income Tax Ordinance, 1979---Burden to prove such act of an assessee is also on the department--Mere failure to determine correct income and pay tax accordingly, until it is a result of fraud or willful gross neglect, will not ipso facto warrant imposition of penalty-Falsity of an explanation by the taxpayer is not in and of itself a cause to mandatorily impose penalty under the Ordinance--- Assessee is not called upon to prove his innocence; it is for the department to establish his guilt-Penalty can be imposed. only when the revenue officer establishes a case indicating dishonest motive of an assessee in filing a return---For the purp...
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