#section 271(1)(c)
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Income Tax
Income Tax
Penalty cannot be imposed without there being a clear specific charge
Income Tax
Income Tax
Mere wrong claim of depreciation would not invite penalty U/s. 271(1)(c)
Income Tax
Income Tax
Mere Voluntary Surrender of Income not absolves assesse from Penalty: Delhi HC
Income Tax
Income Tax
Notice U/s. 274 r.w.s. 271(1)(c) is untenable if issued without application of mind
Income Tax
Income Tax
AO cannot be uncertain in penalty order as to concealment or furnishing of inaccurate particulars of income
Income Tax
Income Tax
Penalty leviable on Income disclosed voluntarily when Assessee had no explanation to offer
Income Tax
Income Tax
Recording of satisfaction in assessment order about initiation of penalty is must
Income Tax
Income Tax
No Penalty if AO himself not sure about charge on which penalty was to be levied
Income Tax
Income Tax
No penalty for Making of claim not sustainable in law unless mens rea established
Income Tax
Income Tax
No penalty on disallowance of Deduction U/s. 54B claimed under a bona fide belief
Income Tax
Income Tax
Penalty Order not get vitiated for mere acceptance of appeal by HC in Quantum Proceedings
Income Tax
Income Tax
Mere change of head of income not amounts to furnishing of inaccurate particulars of income
Income Tax
Income Tax
No penalty on income on which tax been paid before notice U/s. 148 & disclosed later
Income Tax
Income Tax
ITAT confirms Penalty on admitted bogus purchase to Inflate work in progress
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.
