Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Penalty u/s 271(1)(c) - additional income offered by the ...

Income Tax

April 29, 2019

Penalty u/s 271(1)(c) - additional income offered by the assessee voluntarily in response to the notice u/s 143(2) - nothing on record to indicate that this additional income was offered by the assessee as a result of any investigation or detection made by the AO - no penalty leviable

View Source

 


 

You may also like:

  1. Penalty u/s. 271(1)(c) - Additional income was offered voluntarily by the assessee, consequent to the notice issued u/s. 153A - no penalty can be levied in respect of...

  2. Penalty u/s 271(1)(c) - additional income offered by assessee by way of LTCG in revised return - it is not in dispute that the assessee filed revised return before...

  3. Penalty u/s 271(1)(c) - There cannot be a penalty merely on the basis that the assessee has disclosed income after receiving the notice from the ADIT and the income was...

  4. Penalty u/s 271(1)(b) - non compliance to statutory notice u/s 143(2) - there was irregularity in disposing of the objection raised by the assessee against re-opening...

  5. Penalty u/s.271(1)(b) - no compliance to notice u/s 142(1) - The AO levied the penalty for non-compliance of notice dated 13.06.2016, however, there is no reference of...

  6. Failure on the part of the assessee to file the returns voluntarily, as statutorily prescribed, would be a culpable act or omission attracting penalty under Section 271(1)(c).

  7. Penalty u/s. 271(1)(b) - Non response to notice issued in assessment proceedings - non response has already led to addition of the entire amount and the very purpose of...

  8. Penalty u/s 271(1)(c) of the Act – assessee’s claim that no penalty is leviable when unproved income is offered for taxation to purchase peace is not at all sustainable - AT

  9. Penalty u/s 271(1)(c) - additional income in the return filed in response to notice u/s 153A/153C - The tribunal dismissed the appeal of the assessee, upholding the...

  10. Penalty u/s 271(1) (c) - assessee voluntarily deposited the tax along with the computation of income in response to the said notice u/s 133(6) - Since, the assessee...

 

Quick Updates:Latest Updates