Section 271(1)(c) – smeaccountant

Referee showing a red card to players during an outdoor soccer game.

Karnataka High Court Quashes Section 271(1)(c) Penalty Over Ignored CBDT Circular

Karnataka HC sets aside a penalty order under Section 271(1)(c) for assessment year 2013-14, directing authorities to reconsider the case and CBDT circular.

Prasenjit Bhowmik October 7, 2026

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ITAT Nagpur Sets Aside Section 271(1)(c) Penalty Due to Limitation Delay

ITAT Nagpur quashes a Rs 4.62 lakh income tax penalty under Section 271(1)(c) because it was barred by Section 275(1)(c) limitation rules.

Prasenjit Bhowmik September 18, 2026

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ITAT Bangalore Remands Section 271(1)(c) Penalty for Consultant Fraud Verification

ITAT Bangalore orders fresh inquiry into tax penalties under Section 271(1)(c) to verify if a consultant made false claims without the assessee's knowledge.

Prasenjit Bhowmik September 17, 2026

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Bombay High Court Rules Ambiguous Tax Notice Invalidates Penalty Proceedings

Discover how a landmark Bombay High Court ruling protects taxpayers by invalidating penalty proceedings initiated through ambiguous tax notices.

Prasenjit Bhowmik August 17, 2026

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Supreme Court Declines Interference With Penalty Deletion Over Ambiguous Notice

The Supreme Court of India recently dismissed a special leave petition challenging a High Court ruling, which had upheld the deletion of a tax penalty due to an ambiguous statutory…

Prasenjit Bhowmik August 16, 2026