Penalty u/s 271(1)(c) of the Income Tax Act is impossible Only When Furnishing of Inaccurate Particulars was Proven: Delhi HC [Read Order]

Penalty u/s 271(1)(c) of the Income Tax Act is impossible Only When Furnishing of Inaccurate Particulars was Proven

By Yogitha S. Yogesh - On December 18, 2023 4:00 pm - 2 mins read

Penalty - Income Tax Act- impossible - Furnishing - Inaccurate Particulars -Delhi HC-TAXSCAN

The Delhi High Court penalty under section 271(1)(c) of the Income Tax Act, 1961 is impossible only when the furnishing of inaccurate particulars was proven. It was viewed that a case is made out under Section 271(1)(c) of the Act, he needs to indicate, clearly, as to which limb of the said provision is attracted. …

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