#section 271(1)(c)
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Income Tax
Income Tax
Substantial modification of Quantum order by CIT(A) renders penalty proceedings non-existent
Income Tax
Income Tax
No penalty for bonafide mistake in claiming both depreciation & deduction U/s. 24(a)
Income Tax
Income Tax
Penalty not justified for error by Return Filing website
Income Tax
Income Tax
Sec. 271(1) (c)-Penalty for false claim confirmed – Delhi HC
Income Tax
Income Tax
Sec. 271(1)(c)-Penalty without specific charges is not maintainable
Income Tax
Income Tax
Mere change in head of income not attracts concealment penalty
Income Tax
Income Tax
Penalty u/s 271(1)(c) cannot be levied in absence of intention to evade taxes & if treatment made by assessee was revenue neutral
Income Tax
Income Tax
Penalty proceedings invalid if notice issued without mind application
Income Tax
Income Tax
Claim of export turnover if foreign exchange not realised in specified period u/s 80HHC tantamount to deemed concealment of income
Income Tax
Income Tax
Easwar Committee Recommends Non-Levy Of Penalty in certain circumstances
Income Tax
Income Tax
Initiation of penalty proceedings u/s 271(1)(c) without specifying basis makes such proceedings void -ab-initio
Income Tax
Income Tax
Penalty u/s 271(1)(c) cannot be imposed where declaration of income is bonafide & no irregularities found by AO
Income Tax
Income Tax
CIT (A) cannot initiate & levy penalty u/s 271(1) (c) by penalty order under his adjudication
Income Tax
Income Tax
Cash Deposit in Undisclosed Bank A/c – ITAT deletes penalty as assessee declares Peak Cash as Income in Revised Return
Explore the latest section 271(1)(c) updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
