#Section 271AAB
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132 articlesIncome Tax
Income Tax
Penalty u/s 271AAB not imposable in absence of conduct of search
Income Tax
Income Tax
Approval accorded u/s. 153D without application of mind is unenforceable in law
Income Tax
Income Tax
Once penalty u/s 271AAB applied in search addition, invoking provision of section 115BBE unjustified
Income Tax
Income Tax
When search is initiated, penalty is leviable u/s 271AAB and not under 271(1)(c)
Income Tax
Income Tax
Penalty u/s 271AAB not imposable in absence of specific charge
Income Tax
Income Tax
Show cause notice issued in routine manner cannot be considered a valid notice
Income Tax
Income Tax
Penalty notice become defective if it does not disclose specific charge
Income Tax
Income Tax
Penalty u/s. 271AAB cannot be levied based on disclosure of other person
Income Tax
Income Tax
Section 271AAB penalty not imposable if no Search Conducted on Assessee
Income Tax
Income Tax
Section 271AAB penalty upheld on Income Tax return filed belated
Income Tax
Income Tax
Section 271AAB penalty not valid if AO not mention specific default of assessee
Income Tax
Income Tax
No Section 271AAB Penalty if Search Proceedings were not initiated on assessee
Income Tax
Income Tax
CIT(A) given power to levy section 271AAB, 271AAC & 271AAD penalty
Income Tax
Income Tax
