Failure to clarify as to which limb of Section 271(1)(c) of Income Tax Act attracted in imposition of Penalty: Delhi HC upholds deletion of Penalty [Read Order]

By Fathima Karama A.M - On November 4, 2023 8:00 pm - 2 mins read

Failure - Income Tax Act - Delhi HC - Delhi HC upholds deletion of penalty - taxscan

The Delhi High Court has upheld the deletion of penalty on the failure to clarify as to which limb of Section 271(1)(c) of the Income Tax Act attracted the imposition of penalty. The respondent/assessee, Modi Rubber Ltd had furnished inaccurate particulars of his income in respect of disallowance of various additions made by the AO…

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