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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Penalty U/s 271(1)(c) - penalty proceedings are distinguished ...


Section 271(1)(c) Penalty Proceedings Separate from Main Assessment, Allowing New Arguments by Assessee.

May 10, 2016

Case Laws     Income Tax     AT

Penalty U/s 271(1)(c) - penalty proceedings are distinguished and separate and assessee can raise fresh plea in the penalty proceedings, which has been done in this case - AT

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  8. Validity of penalty levied u/s 271(1)(c) where the validity of assessment order itself is in doubt - Assessment u/s 153A questioned on approval Granted u/s 153D -...

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  10. The Appellate Tribunal held that despite the addition u/s 69B of the Income Tax Act being justified, the penalty u/s 271(1)(c) cannot be levied due to ambiguity...

  11. Penalty levied u/s 271(1)(c) - Scope of penalty proceedings u/s 271(1)(c) of IT Act cannot be widened later to include within its scope such additions which were not...

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