Penalty u/s 271(1)(a) - limitation to pass penalty order - ...

Income Tax

November 9, 2019

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 the orders passed by the appellate forums. It does not impose any condition whether to levy or not to levy the penalty.

View Source

← Previous Next →

Penalty u/s 271(1)(a) - limitation to pass penalty order - ...

Income Tax

November 9, 2019

You may also like:

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...

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 levied u/s 271(1)(c) - AO has levied the penalty without waiting for the outcome of the orders of the appellate authorities - the issue needs to be reexamined by...

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...

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) - 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 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...

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...

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 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...

Quick Updates: