#Section 271AAA
Log in to FollowEvery article filed under the “Section 271AAA” tag — analysis, news and updates.
40 articlesIncome Tax
Income Tax
Section 274 Income Tax Notice Must Precede Limitation Period: Delhi HC
Income Tax
Income Tax
Notice u/s 274 needs to be issued before limitation period prescribed u/s. 275(1)(c)
Income Tax
Income Tax
Penalty Not Leviable under Section 271AAA Without Specific Inquiry
Income Tax
Income Tax
PCIT cannot direct AO to initiate penalty proceedings u/s 271(1)(c)
Income Tax
Income Tax
Section 115BBE needs Relook: Know Misuse, Consequences & Judicial Precedents
Income Tax
Income Tax
No Penalty Under Section 271AAA Without Recorded Statement
Income Tax
Income Tax
Penalty u/s 271AAA leviable on failure to substantiate source & manner of undisclosed income
Income Tax
Income Tax
Penalty u/s. 271AAA not imposable as undisclosed income admitted in statement recorded u/s 132(4)
Income Tax
Income Tax
Penalty u/s 271AAA leviable on additional/undisclosed income accepted via statement u/s 132(4)
Income Tax
Income Tax
Penalty cannot Survive if relevant issues is been restored back to AO
Income Tax
Income Tax
Section 271(1)(c) penalty cannot be imposed instead of Section 271AAA
Income Tax
Income Tax
Addition u/s 69A sustainable in absence of adequate evidence
Income Tax
Income Tax
Order of CIT(A) directing AO to levy penalty u/s 271AAA unjustified
Income Tax
Income Tax
