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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Penalty u/s. 271(1)(c) - the action of the assessee cannot be ...

Income Tax

September 21, 2019

Penalty u/s. 271(1)(c) - the action of the assessee cannot be discarded summarily on the face of divergent views prevailing on the subject. - AT

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  1. Penalty u/s 76 & 78 - waiver of penalty u/s 80 - C&F Service - inclusion of reimbursements of expenses - there were divergent views on the issue - penalty waived - AT

  2. Classification of activity - process of retreading - Since the issue relates to interpretation and there were divergent views during the relevant period, penalties set...

  3. Penalty u/s 271(1)(c) - Penalty under section 271(1)(c) of the Act is leviable to be imposed only where the assessee has concealed its particulars of income or furnished...

  4. Penalty u/s 271(1)(c) levied on the legal representative/heirs - unless the penalty proceedings are concluded against a living assessee, the legal heirs cannot be held...

  5. Penalty u/s 271(1)(b)- assessee refused to answer the notice u/s 142(1) - assessee was an attorney of some account holder - levy of penalty confimred - HC

  6. SSI Exemption - Brand Name - extended period of limitation - when divergent views are expression difference decisions, the extended period of limitation cannot be invoked - AT

  7. Penalty levied u/s 271(1)(c) - the assessee has given evidences, on which no findings was given by Ld. CIT(A), in our view, the assessee reasonably explained the facts...

  8. 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

  9. Penalty u/s 271(1)(b) - Default by assessee - mens rea is not an essential element for imposing penalty for non compliance of notices issued by AO - penalty confirmed - AT

  10. Penalty u/s 271(1)(c) - estimation of income - bogus purchases - penalty u/s 271(1)(c) of the Act cannot be levied where the addition is made on estimate basis - AT

 

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