Penalty u/s 271-E - The Add. CIT ought to have been conscious of ...

Income Tax

October 17, 2015

Penalty u/s 271-E - The Add. CIT ought to have been conscious of the limitation u/s 275(1)(c), i.e., that no order of penalty could have been passed u/s 271-E after the expiry of the financial year in which the quantum proceedings were completed or beyond six months after the month in which they were initiated, whichever was later. - HC

View Source

← Previous Next →

Penalty u/s 271-E - The Add. CIT ought to have been conscious of ...

Income Tax

October 17, 2015

You may also like:

Penalty u/s 271(1)(a) - limitation to pass penalty order - Limitation, it goes without saying, has to be fixed and certain. Section 275(1A) speaks of giving effect to...

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...

Levy of penalty u/s 271(1)(c) – Limitation period u/s 275(1)(a) -hile deciding the question of limitation as mentioned in the section, penalty order passed by the AO was...

Penalty under u/s 271(1)(c) - period of limitation - as per the proviso to section 275(1)(a) of the Act, the penalty order ought to have been passed on or before...

Penalty u/s 271(1)(c) - limitation period u/s 275(1)(a) - limitation begins to run from the date of the order of the ITAT was served upon the CIT (Judicial) - penalty...

Levy of penalty u/s 271(1)(c) - Defective notice - non specification of charge - Notice as barred by limitation u/s 275 - mere non-acceptance of the explanation so...

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. 271(1)(c) - scope of Section 275(1A) - once substantial question of law against quantum additions are admitted by Hon’ble HC u/s 260A, the tribunal shall...

Penalty u/s 271(1) (c) - limitation - service to CIT (Judicial) - the mandatory period of limitation u/s 275(1)(a) cannot be sought to be defeated by delaying the...

Application of section 275(1A) of income tax for deleting penalty imposed u/s 271(1)(c) - AO so consider the issue of imposition of penalty u/s 271(1)(c) after giving...

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...

Penalty u/s 271(1)(c) - combined order of penalty for additions made vide order u/s 143(3) r.w.s. u/s 153A and u/s 143(3) r.w.s. 147 - AO required to initiate two...

Penalty u/s 271E - violation u/s 269T - Section 275(1)(c) which would govern the present contest - statutory authority concerned, is restrained from passing any order of...

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...

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...

Quick Updates: