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Section 271(1)(c) Penalty Deleted as Additions Based Only on Differing Interpretation
Case Law Details
- Case Name
- Cane Deveopment Council Rohana Kalan Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Delhi
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Cane Deveopment Council Rohana Kalan Vs ITO (ITAT Delhi)
The appeals concern penalties imposed under Section 271(1)(c) of the Income Tax Act for Assessment Years 2010–11 and 2011–12. Four appeals filed by two assessees were heard together due to similarity in facts, with one matter treated as the lead case. The assessee challenged the penalty of ₹10,30,000 on grounds including invalid notice, lack of jurisdiction, absence of proper hearing, and incorrect appreciation of facts. It argued that mere disallowance of claims or expenses does not attract penalty for concealment...
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