#section 271(1)(c)
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ITAT Grants Last Chance in ₹2.28 Cr Unexplained Property Investment Case

Section 148 Notice Invalidated for Genuine Non-Filing of Return

Reassessment Quashed for Initiation Outside Section 151A Scope

Reassessment Quashed for Escaped Income Below ₹50 Lakh Threshold

1918-Day Delay Condoned; No Penalty on Excess Section 54F/54B Claim

Seller’s Settlement Admission Can’t Implicate Buyer: On-Money Addition Deleted

Bona Fide Mutuality Claim Bars U/s 271(1)(c) Penalty on Bank Interest

Duplicate PAN & No Hearing: ITAT Sets Aside Reassessments for 5 Years

Janmashtami Donations Not Business Income; ITAT Restores Section 11 Exemption to Religious Trust

Appeals Restored After Delay Condoned Due to Consultant Lapse

Cash Deposits Can’t Be Treated as Unexplained Without Rejecting Books

No Automatic TDS Liability on EDC Payments Without Proper Fact Finding

Delay in Filing Appeals Condoned Despite Massive Additions and Penalty

Section 271(1)(c) Penalty Proceedings Failed Because Levy Exceeded Scope of Notice
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.
