#section 271(1)(c)
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Income Tax
Income Tax
When order in quantum has been decided in favour of assessee penalty cannot be levied u/s 271(1)(c)
Income Tax
Income Tax
Penalty cannot be imposed on preponderance of probabilities
Income Tax
Income Tax
Inadvertent Claims in ITR – Whether a Hard Nut To Crack
Income Tax
Income Tax
Income determined on estimate basis, penalty u/s 271(1)(c) cannot be imposed
Income Tax
Income Tax
Penalty cannot be imposed if explanation given by the assessee cannot be brushed aside as totally false
Income Tax
Income Tax
Penalty u/s 271(1)(C) can’t be levied in succeeding year if on similar/ identical disallowance, no penalty was levied in preceding year
Income Tax
Income Tax
Mere acceptance by assessee of addition not entitles department to levy concealment penalty
Income Tax
Income Tax
Disclosure of Income after Search at sister concerns office cannot be called voluntary
Income Tax
Income Tax
No Penalty u/s 271(1)(C) on Bonafide claim of wrong deduction
Income Tax
Income Tax
Non-furnishing of any explanation itself will lead to Penal Consequences
Income Tax
Income Tax
Important Case Laws on Income Tax Penalty Provisions
Income Tax
Income Tax
Penalty imposed not sustainable if Quantum Assessment itself quashed
Income Tax
Income Tax
Penalty not justified on voluntary surrender of unexplained income
Income Tax
Income Tax
Penalty U/s. 271(1)(c) cannot be imposed for failure to deduct TDS
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.
