#section 271(1)(c)
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Section 271(1)(c) penalty not leviable if Specific Charge not mentioned in Notice

Section 271(1)(c) Penalty not Applicable if Income Computed on Estimated Basis

Penalty not leviable if foundation for levy itself is crumbled

No section 271(1)(c) penalty for Mere Disallowance of section 54F Claim

No penalty for Addition on Estimation Basis under section 271(1)(c)

Section 271(1)(c) Penalty not sustainable if failure in Disclosure of Income was unintentional

Penalty Notice not Containing Categorical Indication of Furnishing Inaccurate Particulars or Concealment of Particular of Income is invalid

Criminal proceedings justified in concealment of income, without filing return

Penalty imposable for Bogus Claim of Short Term Capital Loss

When sales are not in doubt, then 100% disallowance for bogus purchases cannot be made

PCIT cannot initiate penalty proceedings if no findings in assessment order on under or misreporting of income

No penalty for Deduction reduced on account of interpretative process

ITAT quashes section 271(1)(c) penalty as VAT was paid before due date of return

ITAT remanded back penalty proceedings to AO for denovo adjudication as quantum was also referred back to him
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.
