#Section 271AAB
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133 articlesIncome Tax
Income Tax
ITAT Deletes 271AAB Penalty for absence of Specific Charge in notice
Income Tax
Income Tax
Order of special audit not sustained as procedure mandated u/s. 142(2A) and 142(2C) not followed
Income Tax
Income Tax
ITAT Deletes Sec. 234B Interest; AO Failed to Adjust Seized Cash Against Tax Liability
Income Tax
Income Tax
Direct Tax Vivad Se Vishwas benefit not admissible in search assessment as disputed tax exceeds 5 Crore
Income Tax
Income Tax
Section 271(1)(c) Penalty Initiation Requires Specific Satisfaction: Rajasthan HC
Income Tax
Income Tax
Penalty Unsustainable Once Quantum Assessments Quashed: ITAT Delhi
Income Tax
Income Tax
No separate addition warranted as already covered in declaration of income: ITAT Nagpur
Income Tax
Income Tax
Addition towards undisclosed income sustained as incriminating material found during search not explained
Income Tax
Income Tax
No Penalty for Additions Based on Estimation Without Concrete Proof: ITAT Mumbai
Income Tax
Income Tax
Budget 2025: Non-Applicability of Section 271AAB from 1st Sept 2024
Income Tax
Income Tax
Section 271AAB Penalty Not Applicable for Searches on or after 01.09.2024
Income Tax
Income Tax
Section 275(1A) empowers AO to enhance or reduce penalty based on order passed by higher authority
Income Tax
Income Tax
Penalty u/s. 271(1)(c)/ 271AAB imposable even on voluntary disclosure of income: ITAT Pune
Income Tax
Income Tax
