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2011 (8) TMI 630 - ITAT DELHIPenalty under section 271(1)(c) of the Income-tax Act, 1961 - income from house property - assessee has let out a property which was a leased property from DDA. During the relevant financial year, the assessee has paid sub-letting charges to the DDA - penalty has been levied on account of claim of sub-letting charges - assessee at the time of filing the original return of income assessee himself has not made such claim which shows that assessee was under the firm belief that such claim is not allowable in the law - Held that:- subletting charges' are not an admissible, It was, thus, not a 'wrong claim' preferred by the assessee, but is a clear case of 'false claim', Assessing Officer was justified in imposing the penalty under section 271(1)(c) of the Act. The same, therefore, upheld."
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