#section 271(1)(c)
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1,640 articlesIncome Tax
Income Tax
Appeals Restored Because CIT(A) Ignored Request to Avoid Email Notices
Income Tax
Income Tax
Search-Based Penalties Collapsed: Additions Were Only Disallowances, Not Undisclosed Income
Income Tax
Income Tax
ITAT Pune: ₹1.62 Cr u/s 68 Deleted — No “Source of Source” Needed Pre-01.04.2023
Income Tax
Income Tax
Penalty Cannot Survive on Estimated Bogus Purchase Addition: ITAT Deletes 271(1)(c)
Income Tax
Income Tax
Escapement Below ₹50L: ITAT Quashes 148 Notice Issued After 3 Years
Income Tax
Income Tax
Only First 142(1) Default Penalizable: ITAT Slashes Penalty and Sends Other Issues Back
Income Tax
Income Tax
Tribunal Deletes ₹2.14 Crore Addition Due to Invalid Pre-Notification NFAC Action
Income Tax
Income Tax
CIT(A) Had No Material to Examine – Assessee Gets Final Opportunity to Prove Capital Source
Income Tax
Income Tax
Section 271(1)(c) Penalty Invalid Due to Ambiguous Satisfaction Recorded by AO
Income Tax
Income Tax
Misapplied Circular 19/2017: Commercial Transaction Ignored – Tribunal Remands 2(22)(e) Addition
Income Tax
Income Tax
DRP failed to adjudicate objections of assessee hence matter remitted back
Income Tax
Income Tax
Penalty Quashed Due to Vague Show-Cause Notice
Income Tax
Income Tax
ITAT: Multiple 142(1) Notices for Same Query Count as One Default – Penalty Cut to ₹10,000
Income Tax
Income Tax
