#section 271(1)(c)
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Section 271(1)(c) Penalty Invalid if AO Omits Specific Reason for Imposition

No Section 271(1)(c) Penalty on Voluntary Income Disclosure: ITAT Visakhapatnam

Reassessment not Change of Opinion if original assessment not involve any formation of opinion

No Section 271(1)(c) Penalty on Estimated GP for Bogus Purchases

₹1 Crore Addition Based on Statement Without Evidence: ITAT Restores to CIT(A)

Debatable Tax Claims in Good Faith Don’t Attract Section 270A Penalties

Penalty u/s. 271(1)(c) justified since plausible explanation not provided for suppressed net profit

No penalty under Section 271(1)(c) if income declared during search & seizure

Section 271(1)(c) Penalty unustified on Ad-Hoc Estimated Income: ITAT Mumbai

Gujarat HC quashes Reopening of Income Tax Assessment on Change of Opinion

No Penalty for Additions Based on Estimation Without Concrete Proof: ITAT Mumbai

Excessive disallowance u/s 14A was restricted as AO failed to record dissatisfaction

Non-Compliance Due to Email Change: ITAT Restores Quantum & Penalty Appeals to CIT(A)

ITAT quashes Section 271(1)(c) penalty on estimated 24.50% NP rate addition
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.
