Penalty under Section 271D - Period u/s 275(i)(c) - the period ...

Case Laws Income Tax

March 12, 2013

Penalty under Section 271D - Period u/s 275(i)(c) - the period of limitation for the purpose of such penalty proceedings was not to be reckoned form the issue of first show cause, but from the date of issue of first show cause for initiation of such penalty proceedings - HC

View Source

← Previous Next →

Penalty under Section 271D - Period u/s 275(i)(c) - the period ...

Case Laws Income Tax

March 12, 2013

You may also like:

Penalty u/s 272A(2)(g) was levied for not issuing TDS certificates in Form 16A to deductees on time. The issue pertained to the period of limitation for issuing the...

Penalty u/s. 271E - period of limitation - There is no dispute that the period of limitation is required to be examined as per Section 275(1)(c) - it is futile to...

Period of limitation for levy of penalty - Penalty proceedings u/s 271D - penalty order, was passed beyond the time period prescribed by Section 275(1)(c) - the same...

Penalty u/s.271D & 271E - Period of limitation for imposing penalty u/s 275(1)(c) - he discussion by the AO in the assessment order and making reference to the Addl. CIT...

Assessment against an entity that had ceased to exist prior to the initiation of proceedings. The effect of a change in name was considered a curable defect u/s 292B, as...

Levy of penalty u/s 271C - Period of limitation - In the present case, since penalty u/s 271C has not been initiated during the course of any proceedings, first part of...

Levy of penalty u/s 271C - Period of limitation - Failure to deduct TDS - The Appellate Tribunal analyzed the facts and submissions of both parties. It was observed that...

The key points are regarding the penalty imposed u/s 271D read with Section 269SS, and the issue of whether the penalty orders were time-barred. The Assessing Officer...

Penalty u/s 271E - period of limitation as prescribed u/s 275 (1)(c) - The appellant/revenue, as noticed above, cannot extend the period of limitation by deciding at its...

Penalty u/s 271(1) (c) - period of limitation - treatment of lease rent income - in the revised return, assessee claimed the same as income from house property to claim...

Penalty u/s. 271B - Non furnishing of Tax Audit Report within the prescribed period u/s 44AB - Limitation to impose penalty u/s 275 - quantum of penalty to be imposed...

Initiation of penalty proceedings u/s 271C and the limitation period for levying such penalty. The key points are: The penalty proceedings were initiated on the date of...

Penalty u/s 271D - period of limitation u/s 275 - It cannot be said that the relevant assessment or other order was subjected to some appellate proceeding. Consequently,...

Period of limitation for passing the penalty order u/s 275(1)(a) - the limitation period for the levy of penalty will be as provided for under s. 275(1)(a), i.e., six...

Penalty imposed u/s 271C - Bar of limitation for imposing penalties - Period for commencement of limitation prescribed in terms of the second limb of clause (c) of...

Quick Updates: