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section 271(1)(c)

Latest Articles


Invalid Income-tax Section 271(1)(c) Penalty: Non-Specific Charge Legal Analysis

Income Tax : Understand why an income-tax penalty under Section 271(1)(c) is invalid if the charge isn't specified as concealment or inaccurate...

June 7, 2025 495 Views 0 comment Print

Penalty Proceedings Deferred must be During Quantum Appeal: Legal Framework & Judicial Insights

Income Tax : Learn how taxpayers can defer income tax penalty proceedings when quantum additions are under appeal. Understand legal grounds and...

June 6, 2025 711 Views 0 comment Print

Chennai ITAT Rulings on Additions for Unexplained Income & Tax Penalties

Income Tax : Recent Chennai ITAT decisions address unexplained income, underreporting, and penalties under Sections 69A, 68, 270A, and 271. Key...

October 16, 2024 1998 Views 0 comment Print

Penalties and Prosecutions Under Income tax Act, 1961

Income Tax : Discover penalties and prosecutions under the Income Tax Act, 1961, including default conditions, quantum of penalties, and potent...

September 6, 2024 517254 Views 4 comments Print

No Penalty on Income Estimation as Underreporting or Concealment: Analysis

Income Tax : Explore why penalties should not be imposed on estimated income, supported by legal rulings and principles ensuring fair tax admin...

August 10, 2024 1005 Views 0 comment Print


Latest News


Easwar Committee Recommends Non-Levy Of Penalty in certain circumstances

Income Tax : The Committee recommends that the scope of Section 273B should be suitably enlarged to provide that penalty for concealment of inc...

January 21, 2016 940 Views 0 comment Print


Latest Judiciary


Mistake by counsel: ITAT condoned delay on Precedent in Penalty Case

Income Tax : ITAT Chandigarh condones delay and remands Mukesh Mittal's penalty appeals back to CIT(A), citing a prior ITAT order that accepted...

June 15, 2025 159 Views 0 comment Print

ITAT Condones Appeal Delay Due to Taxpayer’s Illiteracy & Consultant’s Negligence

Income Tax : Rajkot ITAT condones 98-day appeal filing delay, citing taxpayer's illiteracy and prior consultant's negligence, prioritizing subs...

June 14, 2025 162 Views 0 comment Print

Software expense not giving enduring benefit is revenue in nature: ITAT Delhi

Income Tax : ITAT Delhi held that software expense has not given any benefit of enduring nature and hence the same is not capital in nature. Ac...

June 14, 2025 153 Views 0 comment Print

ITAT Deletes Section 271(1)(c) Penalty on Estimated Income for Fabric Trader

Income Tax : The ITAT Delhi has deleted a Rs. 96.62 lakh penalty imposed on Pawan Kumar Gupta, ruling that Section 271(1)(c) is not applicable ...

June 14, 2025 138 Views 0 comment Print

ITAT sets aside ₹1.25 Cr Income Tax penalty on UP State Bridge Corp

Income Tax : The ITAT Lucknow has restored the penalty case of UP State Bridge Corporation Ltd. to the Assessing Officer, aligning with the All...

June 14, 2025 96 Views 0 comment Print


Latest Notifications


Immunity under Section 270AA of Income-tax Act, 1961- CBDT Clarifies

Income Tax : Section 270AA of the Income-tax Act, 1961 (the Act) inter alia provides that w.e.f. 1 st April, 2017, the Assessing Officer, on an...

August 16, 2018 11253 Views 0 comment Print


Latest Posts in section 271(1)(c)

Mistake by counsel: ITAT condoned delay on Precedent in Penalty Case

June 15, 2025 159 Views 0 comment Print

ITAT Chandigarh condones delay and remands Mukesh Mittal’s penalty appeals back to CIT(A), citing a prior ITAT order that accepted similar delay in quantum appeals. Case to be re-decided on merits.

ITAT Condones Appeal Delay Due to Taxpayer’s Illiteracy & Consultant’s Negligence

June 14, 2025 162 Views 0 comment Print

Rajkot ITAT condones 98-day appeal filing delay, citing taxpayer’s illiteracy and prior consultant’s negligence, prioritizing substantial justice.

Software expense not giving enduring benefit is revenue in nature: ITAT Delhi

June 14, 2025 153 Views 0 comment Print

ITAT Delhi held that software expense has not given any benefit of enduring nature and hence the same is not capital in nature. Accordingly, software expense allowed as revenue expenditure.

ITAT Deletes Section 271(1)(c) Penalty on Estimated Income for Fabric Trader

June 14, 2025 138 Views 0 comment Print

The ITAT Delhi has deleted a Rs. 96.62 lakh penalty imposed on Pawan Kumar Gupta, ruling that Section 271(1)(c) is not applicable to additions based on estimated income.

ITAT sets aside ₹1.25 Cr Income Tax penalty on UP State Bridge Corp

June 14, 2025 96 Views 0 comment Print

The ITAT Lucknow has restored the penalty case of UP State Bridge Corporation Ltd. to the Assessing Officer, aligning with the Allahabad High Court’s directive to await quantum appeal outcomes.

Section 271(1)(c) Penalty notice invalid if basis not specified: Delhi HC

June 12, 2025 300 Views 0 comment Print

Delhi HC ruled in Sahara India Life Insurance Co. case that Section 271(1)(c) penalty is invalid if notice fails to specify whether it pertains to income concealment or inaccurate particulars.

Gujarat HC Quashes Income Tax Reopening Notice for Change of Opinion

June 11, 2025 195 Views 0 comment Print

The Gujarat High Court invalidated a tax reopening notice against Hemanshu Ramniklal Shah, ruling it was based on a “change of opinion” rather than new material, after the original assessment was already scrutinized.

Section 271(1)(c) Penalty Quashed For Vague Income Tax Notice

June 10, 2025 333 Views 0 comment Print

ITAT Delhi overturns Rs. 74 lakh penalty on Singh Consultancy. Notice ambiguity in Section 271(1)(c) proceedings deemed fatal, reinforcing clarity in tax charges.

Invalid Income-tax Section 271(1)(c) Penalty: Non-Specific Charge Legal Analysis

June 7, 2025 495 Views 0 comment Print

Understand why an income-tax penalty under Section 271(1)(c) is invalid if the charge isn’t specified as concealment or inaccurate particulars. Learn legal precedents and appeal strategies.

Penalty Proceedings Deferred must be During Quantum Appeal: Legal Framework & Judicial Insights

June 6, 2025 711 Views 0 comment Print

Learn how taxpayers can defer income tax penalty proceedings when quantum additions are under appeal. Understand legal grounds and precedents for abeyance to avoid premature penalties.

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