#section 271(1)(c)
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Income Tax
Income Tax
Despite Offering Income In S. 148 ROI, S. 271(1)(c) Penalty Leviable
Income Tax
Income Tax
Mere making of non sustainable claim not amounts to furnishing inaccurate particulars
Income Tax
Income Tax
In case of additional evidence produced by Assessee, A.O must be given opportunity
Income Tax
Income Tax
No penalty on Sania Mirza as income not offered to tax was due to bona fide mistake
Income Tax
Income Tax
If assessee failes to furnish the complete facts relating to the claim before the Assessing Officer then penalty u/s. 271(1)(c) can be imposed
Income Tax
Income Tax
Section 271(1)(c) – CA’s Opinion Does Not Make Claim Bona Fide
Income Tax
Income Tax
No Penalty under section 271(1)(c) Despite Surrender After Detection
Income Tax
Income Tax
No penalty for inadvertent reporting of income if assessee establish bonafide and innocence
Income Tax
Income Tax
Despite voluntary surrunder penalty u/s 271(1)(c) is justified if surrunder made after incriminating material is found
Income Tax
Income Tax
Penalty for concealment can be levied if assessee acted in contumacious manner
Income Tax
Income Tax
While deciding penalty appeal, it is open to the Tribunal to look into the transaction to see as to whether the claim was bona fide or it was bogus and result of falsehood
Income Tax
Income Tax
No Penalty for Claim based on consultants advice when two views were possible
Income Tax
Income Tax
Penalty for concealment of Income not leviable for Voluntary disclosure without detection by dept.
Income Tax
Income Tax
Penalty cannot be imposed without AO’s Finding on ‘Inaccurate Particulars’
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.
