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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Reporting Income under Section 44ADA
- Itr 1 processing
- Building and other construction workers welfare cess act 1996
- Bank Accounts in Balance Sheet for ITR 3
- ITR validation error - Balance sheet is not filled
- ITR 1: Details for showing Exempt Income
- TDS ON CASH WITHDRAWALS...
- NRE Interest Income applicability
- Annual return of gst limit
- Bank accounts of Non resident
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
