When is penalty not levied u/s 27l(l)(c) of the Income Tax Act?

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Last updated: 23 July 2021
Quick Summary
This judgement concerns an appeal by the Department against the deletion of a penalty imposed under Section 271(1)(c) of the Income Tax Act. The penalty was related to the classification of expenditure on Bus Queue Shelters (BQS) as revenue expenditure by the assessee, while the Assessing Officer treated it as capital expenditure. Despite previous confirmations of similar additions, the Commissioner of Income-Tax (Appeals) deleted the penalty.

Court :
ITAT Delhi

Brief :
 This appeal is preferred by the Department against order dated 20.06.2017 passed by the Learned Commissioner of IncomeTax (Appeals)-36, New Delhi {CIT(A)} for Assessment Year 2012-13.The sole issue under challenge is deletion of penalty of Rs.87,94,892/- imposed u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter called ‘the Act’).

Citation :
ITA No.5522/Del/2017

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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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