![Ex parte Assessment Order passed in Violation of Principles of Natural Justice, entails Civil Consequences: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Ex-parte-Ex-parte-Assessment-Order-Assessment-Order-Violation-of-Principles-of-Natural-Justice-Natural-Justice-Civil-Consequences-Patna-High-Court-taxscan.jpg "Ex parte Assessment Order passed in Violation of Principles of Natural Justice, entails Civil Consequences: Patna HC [Read Order]")
Ex parte Assessment Order passed in Violation of Principles of Natural Justice, entails Civil Consequences: Patna HC [Read Order]
The Patna High Court (HC) ruled that Ex parte assessment order passed in violation of principles of natural justice, entails civil consequences. ...
![Penalty u/s 271AAA can be Imposed When Assessee accepted Undisclosed Income in section 132(4) statement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Penalty-Undisclosed-Income-statement-ITAT-TAXSCAN.jpg "Penalty u/s 271AAA can be Imposed When Assessee accepted Undisclosed Income in section 132(4) statement: ITAT [Read Order]")
![Relief to Nagarjuna Oil Corporation, Section 271(1)(c) Penalty cannot be imposed on debatable issue: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Nagarjuna-Oil-Corporation-Nagarjuna-Oil-Penalty-debatable-issue-ITAT-taxscan-.jpg "Relief to Nagarjuna Oil Corporation, Section 271(1)(c) Penalty cannot be imposed on debatable issue: ITAT [Read Order]")
![Distributorship Contracts Alone would not Attract Penalty for Cash Transaction Exceeding Rs. 2 Lakh for Co-operative Societies: CBDT [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/12/Distributorship-Contracts-Penalty-Cash-Transaction-Co-operative-Societies-CBDT-taxscan.jpg "Distributorship Contracts Alone would not Attract Penalty for Cash Transaction Exceeding Rs. 2 Lakh for Co-operative Societies: CBDT [Read Circular]")
![Procedural Incompliances in Trial: Sessions Court at Chennai sets aside Conviction under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Procedural-Trial-Sessions-Court-Customs-Act-TAXSCAN.jpg "Procedural Incompliances in Trial: Sessions Court at Chennai sets aside Conviction under Customs Act [Read Order]")
Habitual Default of Non-filing of Income Tax Returns despite having Taxable Income: ITAT Upholds Penalty [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that the non-filing of income tax returns for a period of four years despite having taxable income would attract penalty under...
![Habitual Default of Non-filing of Income Tax Returns despite having Taxable Income: ITAT Upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Habitual-Income-Tax-Returns-Taxable-Income-ITAT-Penalty-TAXSCAN.jpg "Habitual Default of Non-filing of Income Tax Returns despite having Taxable Income: ITAT Upholds Penalty [Read Order]")
![Commission Agent not obliged to get Account Audited, Penalty u/s 271 B not leviable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Commission-Agent-Account-Audited-Audit-Penalty-ITAT-Taxscan.jpg "Commission Agent not obliged to get Account Audited, Penalty u/s 271 B not leviable: ITAT [Read Order]")
![Madras HC quashes proceedings on Errors in order issued u/s 129(3) of Tamil Nadu-GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Madras-High-Court-GST-Act-GST-Taxscan.jpg "Madras HC quashes proceedings on Errors in order issued u/s 129(3) of Tamil Nadu-GST Act [Read Order]")
Income Tax penalty levied u/s 271(1)(C) not attract as TDS already deducted under DTAA: ITAT [Read Order]
Income Tax Appellate Tribunal ( ITAT ) of Chandigarh bench ruled that the penalty under section 271(1)(c) does not attract as the Tax Deduction Source (TDS) already deducted under Double Taxation...
![Income Tax penalty levied u/s 271(1)(C) not attract as TDS already deducted under DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-penalty-Income-Tax-penalty-Tax-TDS-DTAA-Taxscan.jpg "Income Tax penalty levied u/s 271(1)(C) not attract as TDS already deducted under DTAA: ITAT [Read Order]")
Penalty u/s 114AC not leviable in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 114AC of the Excise Act is not leviable in absence of collusion, wilful...
![Penalty u/s 114AC not leviable in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Penalty-leviable-in-Absence-of-Collusion-Wilful-Misstatement-Suppression-of-Facts-or-even-any-Duty-Liability-CESTAT-TAXSCAN.jpg "Penalty u/s 114AC not leviable in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]")
Cancellation of Income Tax Penalty automatically quashes Criminal Proceedings u/s 276: Allahabad HC [Read Order]
A Single Bench of Allahabad High Court has recently held that criminal proceedings arising out of orders of penalty will be quashed as soon as the penalty demand is quashed. The present...
![Cancellation of Income Tax Penalty automatically quashes Criminal Proceedings u/s 276: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-Penalty-Income-Tax-Tax-Penalty-Criminal-Proceeding-Allahabad-High-Court-taxscan.jpg "Cancellation of Income Tax Penalty automatically quashes Criminal Proceedings u/s 276: Allahabad HC [Read Order]")
![Fraudulent Import of Vehicles as Brand-New Vehicles: CESTAT reduces Excessive Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Fraudulent-Import-Vehicles-Brand-New-Vehicles-CESTAT-Customs-Excise-Service-Tax-Excessive-Penalty-Penalty-Fraudulent-Import-of-Vehicles-taxscan.jpg "Fraudulent Import of Vehicles as Brand-New Vehicles: CESTAT reduces Excessive Penalty [Read Order]")