Petition filed involving proceedings u/s 271(1)(c) of the Income Tax Act, 1961

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Last updated: 22 May 2021
Quick Summary
This Income Tax Appellate Tribunal case involves an appeal filed by Kamala Shiva Kumar concerning penalty proceedings under Section 271(1)(c) of the Income Tax Act, 1961, for the assessment year 2009-10. The appeal was delayed by 353 days, which the tribunal condoned due to the assessee's ill health, citing substantial justice. The core issue involves undeclared contract receipts of Rs. 1,88,78,974, which the Assessing Officer estimated as income at 12.5%, later reduced to 8% by the CIT(A).

Court :
ITAT Hyderabad

Brief :
This appeal filed by the assessee for AY 2009-10 is directed against the CIT(A) - 6, Hyderabad’s order, dated 12/01/2018 involving proceedings u/s 271(1)(c) of the Income Tax Act, 1961 ; in short “the Act”.

Citation :
ITA No. 535/H/2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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