#section 271(1)(c)
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Lack of clarity in indicating specific ground for levy of penalty: HC dismisses Appeal

Delay in filing appeal before Commissioner condoned on account of reasonable cause shown

AO Must Specify Penalty Ground in Notice u/s 274 for Valid Section 271(1)(c) Penalty Proceedings

Addition towards unexplained cash credit deleted as AO failed to conduct independent inquiry

Non-striking on irrelevant limb u/s 271(1)(c) vitiates entire penalty proceedings

Penalty u/s. 271(1)(c) unsustainable in absence of concealment of income or furnishing inaccurate particulars

Initiation of prosecution proceedings u/s 276CC in absence of any demand is unsustainable-in-law

ITAT deletes Penalty on Estimated addition from Sales Tax Department Info

Penalty Cannot Be levied for Inaccuracy if notice was for Concealment of Income

No Penalty if no inaccurate Reporting and no Concealment by Assessee

ITAT Quashes Section 271(1)(c) Penalty Due to Unspecified Offense Notice

Section 271(1)(c) Penalty deleted due to AO’s Failure to Specify Applicable limb

Non-awareness tax liability land sale: ITAT deletes Section 271(1)(c) Penalty

Property renovation expenses can’t be disallowed for missing details in bill
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.
