Case laws u/s 271 (1) (c) of the it act
This query is : Resolved
06 April 2018
1. CIT V Rampur Eng Company Ltd (2009) 176 Taxman 211 (Del) - in the absence
of deliberate concealment of income penalty cannot be imposed.
2. Dilip N shroff V JCIT (2007) 161 Taxman 218(SC) - Primary burden to prove
concealment lies with the department to levy penalty.
3. K.C.Builders V ACIT (2004) 135 Taxman 461 (SC)-Penalty cannot be levied if
additions made by AO is deleted in appeal.
4.CIT V Reliance Petroproducts P ltd (2010) 189 Taxman 322 (SC) - A mere making
of a claim which is not tenable in law will not amount to furnishing of inaccurate
particulars of income, penalty cannot be imposed.
of deliberate concealment of income penalty cannot be imposed.
2. Dilip N shroff V JCIT (2007) 161 Taxman 218(SC) - Primary burden to prove
concealment lies with the department to levy penalty.
3. K.C.Builders V ACIT (2004) 135 Taxman 461 (SC)-Penalty cannot be levied if
additions made by AO is deleted in appeal.
4.CIT V Reliance Petroproducts P ltd (2010) 189 Taxman 322 (SC) - A mere making
of a claim which is not tenable in law will not amount to furnishing of inaccurate
particulars of income, penalty cannot be imposed.
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