#section 271(1)(c)
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No Penalty for claim which was allowed at one Stage and disallowed later on
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Penalty cannot be levied merely for non-challenge of addition by assessee in appeal
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Income Tax
Deferral of depreciation doesn’t Result in Income Concealment
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Concealment has to be checked with reference to return filed U/. 153A
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Penalty proceedings liable to be quashed for Inconsistency in recording of satisfaction and levy of penalty
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Penalty cannot be levied in respect of an addition not having been made in quantum assessment
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Penalty cannot be levied on a basis other than what it was in Quantum Appeal
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No Penalty- When deeming provisions are applied for assessing income
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Mere Rejection of a Claim would not attract Penalty
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Income Tax
Initiation of Penalty Proceeding U/s. 271(1)(c) in absence of clear finding is invalid
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No penalty for claim of depreciation at higher rate on UID Kit under bonafide belief
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No S. 271(1)(c) penalty unless there is evidence beyond doubt of concealment
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Income Tax
No Penalty on Income bonafidely disclosed during Scrutiny
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