118 results for “penalty u/s 271”+ Section 133clear
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In the result the appeal is partly allowed”
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi
271(1)c. While it is trite law that the said section creates a presumption against the appellant and there is no necessity for proving mens Rea for the imposition of penalty, there is also a second limb of this section. This relates to the actual quantum of penalty that is to be imposed - whether 100% or more, going