#section 271(1)(c)
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Penalty on the grounds of retrospective amendment not justified

Levy of penalty is not warranted in case of Vague Charges

No Penalty for mere rejection of Sec 54F claim against tenancy right Sale

Penalty imposed without issuing a proper show-cause notice is invalid

Notice issued by AO without specifying grounds of penalty is not valid

Penalty U/s. 271(1)(c) on Disclosure of income due to search operation

No Penalty U/s. 271(1)(c ) for human error with no willful concealment

Order dropping penalty proceedings u/s 271(1)(c) – Revision u/s 263 – A Case Study

No penalty u/s 271(1)(c) for disallowance of administrative expenses claimed against LTCG

Penalty U/s. 271(1)(c) not justified without specifying the grounds in penalty notice

Penalty not justified, if both assessment order & SCN failed to state specific charge

S. 271(1)(c) Penalty notice is defective if not specifies a particular charge

HC on issue of prosecution notice despite admission of Appeal by HC

No Penalty when expenses disallowed were otherwise allowable in next year
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.
