satisfy the test of reasonable cause; and
(iii) the non-satisfaction of showing reasonable cause as required
under Section 273B of the Act gives rise ... considered view the aforesaid reasons do constitute a „reasonable cause‟
within the meaning of Sec. 273B of the Act, particularly in light of the fact
account of reasonable cause on the part of the
respondents. This finding of reasonable cause was on
the application of parameters laid down by this ... considered view the
aforesaid reasons do constitute a „reasonable cause‟ within the
meaning of Sec. 273B of the Act, particularly in light of the fact
Section 269T if reasonable cause for such
contravention is shown.
23. The expression 'reasonable cause' used in Section 273B is not
defined under ... cause. Thus, the
expression 'reasonable cause' would have wider connotation than the
expression 'sufficient cause'. Therefore, the expression 'reasonable
cause
Section 269T
if reasonable cause for such contravention is shown.
23. The expression 'reasonable cause' used in Section 273B is not defined under ... cause. Thus, the expression 'reasonable cause' would have wider
connotation than the expression 'sufficient cause'. Therefore, the expression
'reasonable cause
plead presence of reasonable cause and
penalty levying authority has to give a finding that there is no
reasonable cause ... bona fide or genuine. Such reasons, of the assessee
constitute 'reasonable cause' within the meaning of s. 273B
attempting to evade tax, therefore, he held that
there was a reasonable cause for entering into such transactions.
The learned CIT (A) has passed ... provision of section 273B providing that no penalty would be
leviable if the person concerned proves that there are reasonable
cause or the said failure
attempting to evade tax, therefore, he held that
there was a reasonable cause for entering into such transactions.
The learned CIT (A) has passed ... provision of section 273B providing that no penalty would be
leviable if the person concerned proves that there are reasonable
cause or the said failure
cause. Thus, the expression
"reasonable cause" would have wider connotation than the expression
"sufficient cause". Therefore, the expression "reasonable cause ... reasonable cause for accepting such loans and
repayment thereof in cash, therefore, in our opinion, the expression
"reasonable cause" in section 273B
cause. Thus the
expression „reasonable cause' would have wider connotation then the
expression „sufficient cause. Therefore, the expression „reasonable
cause' in section 273B ... cause. Thus the
expression „reasonable cause' would have wider connotation then the
expression „sufficient cause" . Therefore, the expression „reasonable
cause‟ in section 273B
used the expression 'reasonable
cause' in Section 273B of the Act. A cause which is reasonable may not be a
sufficient ... cause. Thus, the expression 'reasonable cause' would have wider
connotation than the expression 'sufficient cause'. Therefore, the expression
'reasonable cause
