#section 271(1)(c)
Log in to FollowLatest section 271(1)(c) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

No 270A Penalty Where Income Is Based on Gross Profit Estimation: ITAT Ranchi

No Tangible Material: Reassessment Invalid; Bogus LTCG Addition Deleted– ITAT Chandigarh

Penalty u/s 271(1)(c) Not Leviable on Estimated Addition of Profit Element in Bogus Purchases: ITAT Mumbai

Reopening Invalid Where No Addition Made on Recorded Reasons: ITAT Quashes Bogus Loss Disallowance

ITAT Surat Remands Section 54F Claim to AO for Fresh Review of Additional Evidence

ITAT Chandigarh Restored Appeal as CIT(A) Failed to Decide Case on Merits

Unsigned Approval u/s 151 Vitiates Reassessment: ITAT Rajkot Quashes Reopenings in Classic Network Pvt. Ltd. Group Case

Rule 27 Cannot Be Used to Raise New Jurisdictional Challenge: ITAT Hyderabad

Section 271(1)(c) Penalty Deleted as Underlying Assessment Order Was Set Aside

Reopening Quashed for Mechanical Approval and Verbatim Borrowed Reasons; Penalty Automatically Falls

Penny Stock LTCG Accepted as Genuine; No Assessee-Specific Evidence for Additions

Cash Advance Adjusted Through Tripartite Deal Not Unexplained Cash Credit U/s 68

Reopening under Section 147 Invalid Where Search Material Triggers Section 153C

Section 271(1)(c) Penalty Cannot Survive When Reassessment Is Quashed: ITAT Chennai
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.
