#section 271(1)(c)
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1,640 articlesIncome Tax
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Sec. 271(1) (c)-Penalty for false claim confirmed – Delhi HC
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Sec. 271(1)(c)-Penalty without specific charges is not maintainable
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Mere change in head of income not attracts concealment penalty
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Penalty u/s 271(1)(c) cannot be levied in absence of intention to evade taxes & if treatment made by assessee was revenue neutral
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Penalty proceedings invalid if notice issued without mind application
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Claim of export turnover if foreign exchange not realised in specified period u/s 80HHC tantamount to deemed concealment of income
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Easwar Committee Recommends Non-Levy Of Penalty in certain circumstances
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Initiation of penalty proceedings u/s 271(1)(c) without specifying basis makes such proceedings void -ab-initio
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Penalty u/s 271(1)(c) cannot be imposed where declaration of income is bonafide & no irregularities found by AO
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CIT (A) cannot initiate & levy penalty u/s 271(1) (c) by penalty order under his adjudication
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Cash Deposit in Undisclosed Bank A/c – ITAT deletes penalty as assessee declares Peak Cash as Income in Revised Return
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Mere making an incorrect claim does not tantamount to furnishing inaccurate particulars
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Penalty cannot be levied where R&D Expenses not allowed for non-receipt of approval form DSIR
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