Case laws u/s 271 (1) (c) of the it act

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avrandco

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06 April 2018 various case laws u/s 271(1)(c) of the IT Act

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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06 April 2018 1. CIT V Rampur Eng Company Ltd (2009) 176 Taxman 211 (Del) - in the absence
of deliberate concealment of income penalty cannot be imposed.

2. Dilip N shroff V JCIT (2007) 161 Taxman 218(SC) - Primary burden to prove
concealment lies with the department to levy penalty.

3. K.C.Builders V ACIT (2004) 135 Taxman 461 (SC)-Penalty cannot be levied if
additions made by AO is deleted in appeal.

4.CIT V Reliance Petroproducts P ltd (2010) 189 Taxman 322 (SC) - A mere making
of a claim which is not tenable in law will not amount to furnishing of inaccurate
particulars of income, penalty cannot be imposed.