#section 271(1)(c)
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Penalty U/s. 271(1)(c) cannot be imposed unless same been particularized

Mere fact that addition has been made or confirmed does not per se lead to imposition of penalty

No Penalty for non compliance of section 148 notice

Claim though ineligible in law but based on CA certificate does not amounts to making false claim

Penalty cannot be imposed on disallowance of creditors for want of address verification

Penalty cannot be levied where a bonafide claim of assessee was rejected

Shah Rukh Khan gets relief from penalty on Notional Income from Dubai Villa

Penalty U/s. 271(1)(c) not sustainable if specific charge not mentioned

No Penalty under section 271(1)(c) if Addition on estimate basis

No penalty for Wrong claim of depreciation by crediting capital subsidy to reserves instead of reducing from actual cost/ WDV

Penalty cannot be deleted for mere admission of appeal in quantum proceedings

Ignorance of law is not excuse and cannot be a ground to avoid tax liability

No penalty if penalty notice didn’t specify concealment or furnishing of inaccurate particulars

Penalty leviable if Assessee not Discloses source of Income despite voluntary disclosure
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.
