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Penalty under section 271(1)(c)–Leviability–Inconsistency in recording of satisfaction and levy of...

section 271(1)(c) Ashok Sahakari Sakhar Karkhana Ltd. v. Asstt. CIT During the course of scrutiny assessment proceedings, AO made additions/disallowances on eight counts. However, the penalty...

Under Explanation 7 to s. 271(1)(c), the onus on the assessee...

judgement Halcrow Consulting India Pvt. Ltd vs. DCIT (ITAT Delhi) S. 271(1)(c) Penalty: Under Explanation 7 to s. 271(1)(c), the onus on the assessee is only...

the penalty notice to frame a specific charge cannot be followed...

judgement Aditya Chemicals Ltd vs. ITO (ITAT Delhi) S. 271(1)(c) Penalty: The law in Maharaj Garage (Bom) that it is not necessary for the penalty notice...