![Issue of Defective Notice Without Striking Off Irrelevant Limb: ITAT Deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Issue-of-Defective-Notice-Defective-Notice-ITAT-Penalty-taxscan.jpg "Issue of Defective Notice Without Striking Off Irrelevant Limb: ITAT Deletes Penalty [Read Order]")
Issue of Defective Notice Without Striking Off Irrelevant Limb: ITAT Deletes Penalty [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the penalty on finding that the issue of defective notice was without striking...
![No Penalty shall be Levied u/S 271B if there is Reasonable Cause for Not Getting the Account Audited: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-Reasonable-Cause-Account-ITAT-Taxscan.jpg "No Penalty shall be Levied u/S 271B if there is Reasonable Cause for Not Getting the Account Audited: ITAT [Read Order]")
![Levy of Penalty of 100% of the Tax Sought to be evaded will Meet the Ends of Justice: ITAT sets aside order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Levy-of-Penalty-Tax-Sought-Income-Tax-Penalty-ITAT-taxscan.jpg "Levy of Penalty of 100% of the Tax Sought to be evaded will Meet the Ends of Justice: ITAT sets aside order [Read Order]")
![Provisions of S.44 AB of the Act are not applicable if Turnover of Assessee less than Prescribed Limit: ITAT delete Penalty u/S 271B [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Turnover-of-Assessee-ITAT-Penalty-taxscan.jpg "Provisions of S.44 AB of the Act are not applicable if Turnover of Assessee less than Prescribed Limit: ITAT delete Penalty u/S 271B [Read Order]")
Penalty u/s 271(c) of Income Tax not leviable in Absence of Proper Show Cause Notice to the Assessee: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the penalty is not leviable in absence of proper show cause notice to the assessee. Zile Singh Kashyap, the assessee...
![Penalty u/s 271(c) of Income Tax not leviable in Absence of Proper Show Cause Notice to the Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-Income-Tax-Show-Cause-Notice-ITAT-TAXSCAN.jpg "Penalty u/s 271(c) of Income Tax not leviable in Absence of Proper Show Cause Notice to the Assessee: ITAT [Read Order]")
No Penalty u/s 271(1)(c) When Income Tax is Payable based on Book Profit: ITAT Grants Relief to Havells India [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the penalty under section 271(1)(c) is not attracted when income tax is payable based on book profit hence the bench...
![No Penalty u/s 271(1)(c) When Income Tax is Payable based on Book Profit: ITAT Grants Relief to Havells India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-Income-Tax-Payable-Book-Profit-ITAT-Havells-India-TAXSCAN.jpg "No Penalty u/s 271(1)(c) When Income Tax is Payable based on Book Profit: ITAT Grants Relief to Havells India [Read Order]")
Service Tax & Penalty imposed in absence of Consignment note related to the Transport of Goods by Road: Punjab & Haryana HC directs to Seek Alternate Remedy
The High Court of Punjab and Haryana in its recent judgement directed to seek Alternative Remedies when Service Tax & Penalties are imposed in absence of a consignment note related to the...
“Reasonable Cause” u/s 269SS of Income Tax Act shall be related to Meet Exigency of Business: ITAT deletes Penalty u/s 271D [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal (ITAT) while deleting the penalty under section 271D of Income Tax Act 1961 held that reasonable cause under section 269SS of Income Tax Act 1961...
![“Reasonable Cause” u/s 269SS of Income Tax Act shall be related to Meet Exigency of Business: ITAT deletes Penalty u/s 271D [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Reasonable-Cause-Income-Tax-Act-Income-Tax-Tax-Business-ITAT-Penalty-Taxscan.jpg "“Reasonable Cause” u/s 269SS of Income Tax Act shall be related to Meet Exigency of Business: ITAT deletes Penalty u/s 271D [Read Order]")
![Penalty u/s 271B Not Leviable once Penalty Levied for Non-Maintenance of Books of Accounts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-Non-Maintenance-Books-of-Accounts-ITAT-TAXSCAN.jpg "Penalty u/s 271B Not Leviable once Penalty Levied for Non-Maintenance of Books of Accounts: ITAT [Read Order]")
![Inappropriate Words Not Deleted in Penalty Notice: ITAT quashes Penalty u/s 271(1)(c) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Inappropriate-Words-Deleted-Penalty-Notice-ITAT-TAXSCAN.jpg "Inappropriate Words Not Deleted in Penalty Notice: ITAT quashes Penalty u/s 271(1)(c) [Read Order]")
Levy of Penalty of 100% of GST Dues in Form GST DRC-07 Invalid: Jharkhand HC quashes SCN and Demand Order [Read Order]
The Jharkhand High Court has recently quashed the Show Cause Notice ( SCN ) and Demand Order against the assessee as infructuous for the demand of penalty of 100% of Goods and Services Tax ( GST )...
![Levy of Penalty of 100% of GST Dues in Form GST DRC-07 Invalid: Jharkhand HC quashes SCN and Demand Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/penalty-GST-GST-dues-GST-DRC-07-SCN-GST-Demand-Order-Demand-Order-Jharkhand-HC-Taxscan.jpg "Levy of Penalty of 100% of GST Dues in Form GST DRC-07 Invalid: Jharkhand HC quashes SCN and Demand Order [Read Order]")