#section 271(1)(c)
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Penalty Quashed Due to Vague Show-Cause Notice

ITAT: Multiple 142(1) Notices for Same Query Count as One Default – Penalty Cut to ₹10,000

Addition Deleted Because Ownership of Cash Cannot Be Presumed on Suspicion

Delhi ITAT Quashes Reopening Based on Mere Audit Objection: No New Material to Invoke Section 147

Writ Petition Not Maintainable in Penalty Proceedings with Factual Disputes

Assessments Quashed as Blank Letterheads Cannot Form Evidence: ITAT Delhi

₹101 Crore Penalty Put on Hold for Being Passed During Pending Assessment Appeal

Satisfaction Note of 24.05.2021 Shifts Search-Year: ITAT Holds AY 2011-12 Outside Six-Year Block

Reassessment Quashed for Pure Change of Opinion

Furniture & Fixtures Count as Cost of Improvement for LTCG

Reassessment Restored for Fair Hearing; Penalties u/s 271(1)(b) & 271(1)(c) Deleted

Penalty u/s 271(1)(c) Premature When Quantum Appeal Pending: ITAT Remands Matter to AO

Penalty Deleted on Estimated Bogus Purchases by ITAT Surat

TOLA Can’t Extend Section 148 Timeline: Rajkot ITAT Quashes Reopening
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.
