#section 271(1)(c)
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Income Tax
Income Tax
Section 271(1)(c) Penalty notice without any Specific allegation is unjustified
Income Tax
Income Tax
No Penalty Merely for denial of expenditure claimed as revenue
Income Tax
Income Tax
No penalty on additional income disclosed voluntarily in return filed in response to Section 153A notice
Income Tax
Income Tax
No concealment penalty even for not disclosing income in ITR if shown in balance sheet
Income Tax
Income Tax
Penalty u/s 271(1)(c) not valid in absence of proper record of satisfaction
Income Tax
Income Tax
Penalty cannot be levied on surmises, conjectures and possibilities
Income Tax
Income Tax
No section 271(1)(c) penalty for mere discrepancies Found during Survey
Income Tax
Income Tax
Share application Money in Cash- False details- Penalty Justified
Income Tax
Income Tax
Penalty cannot be imposed when income was estimated by applying a percentage
Income Tax
Income Tax
Penalty cannot be levied on ground which was not raised
Income Tax
Income Tax
No penalty leviable if finding of AO on bogus purchases was set aside
Income Tax
Income Tax
Return filed U/s. 153A would be deemed to be return filed U/s.139
Income Tax
Income Tax
Penalty u/s 271(1)(c) cannot be levied if more than one legal view is possible
Income Tax
Income Tax
Penalty cannot be levied for mere disallowance of claim of deduction u/s 54
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.
