#section 271(1)(c)
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Revised Returns U/s 153A Don’t Bar Tax Evasion Prosecution – Kerala HC Upholds Case U/s 276C(1) & 277

ITAT Sets Aside ₹169.75 Cr Addition Because Parallel Proceedings Arose After Reassessment Was Set Aside

Section 271(1)(c) Penalty Deleted as Mere Addition Not Proof of Concealment: ITAT Delhi

632-Day Delay Rejected; Appeal Time-Barred; U/s 271(1)(c) Penalty Quashed for No Satisfaction – ITAT Hyderabad

Revision Petitions Deemed Revived on Default Under Vivad Se Vishwas: J&K HC

Penny Stock LTCG Addition Deleted – Investigation Report Alone Not Sufficient Without Direct Evidence: ITAT Mumbai

Penalty U/s 271(1)(c) Not Sustainable on Estimated Bogus Purchase Addition – ITAT Mumbai Deletes Penalty

Penalty U/s 271(1)(c) Deleted – Bogus Purchase Additions Based on Estimation Cannot Trigger Penalty – ITAT Mumbai

Penalty U/s 271(1)(c) Deleted – MAT Liability U/s 115JB Higher Than Normal Tax – No Tax Sought to be Evaded – ITAT Mumbai

Section 271(1)(c) Penalty Deleted Because Addition Was Based on Estimated Bogus Purchases

Defective U/s 271(1)(c) Notice Makes Penalty Void; No Merger on SLP Dismissal – ITAT Chennai

ITAT Dehradun Quashes Reassessment – Borrowed Satisfaction, Mechanical Approval & Third-Party Loose Papers Held Insufficient

Penalty u/s 271(1)(c) Not Sustainable on Estimated GP Addition: ITAT Pune
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.
