Penalty levied u/s 27(1)(c) on account of disallowance of deduction u/s 35 of the Income-tax Act, 1961

Last updated: 17 August 2021

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This judgement concerns two appeals filed by the Revenue against orders that deleted penalties levied under Section 271(1)(c) of the Income Tax Act, 1961. The penalties were initially imposed due to the disallowance of deductions claimed under Section 35. The Income Tax Appellate Tribunal found the facts and issues in both appeals to be identical and ultimately dismissed both appeals filed by the Revenue.

Court :
ITAT Pune

Brief :
These two appeals preferred by the Revenue emanates from the different orders of the Ld. CIT(Appeals)-1, Aurangabad dated 09.08.2019 for the assessment year 2014-15 .

Citation :
ITA No. 1674/PUN/2019

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Attached File : 1442821_4205_1627466037_ita_1674_pun_2019__1676_pun_2019.pdf

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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