![Notice issued u/s 271 must Record the specific ground to which it initiated: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Notice-ITAT-taxscan.jpeg "Notice issued u/s 271 must Record the specific ground to which it initiated: ITAT [Read Order]")
Notice issued u/s 271 must Record the specific ground to which it initiated: ITAT [Read Order]
The Amritsar bench of the Income Tax Appellate Tribunal (ITAT) consists of Dr M L Meena, AM and Shri Anikesh Banerjee, JM has held that unambiguous...
![Assessee needs to establish his Bonafideness for not disclosing details with regard to Income Tax Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Assessee-income-ITAT-taxscan.jpg "Assessee needs to establish his Bonafideness for not disclosing details with regard to Income Tax Return: ITAT [Read Order]")
![Failure to keep Invoice for Agricultural Sale Proceed for Small Amount cannot attract Income Tax Penalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Invoice-Agricultural-Sale-Income-Tax-Penalty-ITAT-taxscan.jpeg "Failure to keep Invoice for Agricultural Sale Proceed for Small Amount cannot attract Income Tax Penalty: ITAT [Read Order]")
![An Unlawful Claim for Deduction would not amount to ‘Concealment of Income’: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Claim-Deduction-Concealment-of-Income-ITAT-Penalty-taxscan.jpg "An Unlawful Claim for Deduction would not amount to ‘Concealment of Income’: ITAT deletes Penalty [Read Order]")
![Initiation of Penalty Proceedings u/s.271(1)(c) on a Defective Notice is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-Proceedings-Defective-Notice-ITAT-taxscan.jpg "Initiation of Penalty Proceedings u/s.271(1)(c) on a Defective Notice is Invalid: ITAT [Read Order]")
![Penalty u/s 112(a) cannot be invoked in the absence of corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-corroborative-Evidence-CESTAT-taxscan.jpg "Penalty u/s 112(a) cannot be invoked in the absence of corroborative Evidence: CESTAT [Read Order]")
Non-Compliance of Summons issued by Income Tax Authorities: ITAT upholds Levy of Rs. 10k as Penalty [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata bench has upheld a penalty of Rs. 10,000 on the assessee for not complying with the summons issued under section 131(1) of the Income Tax Act, 1961. ...
![Non-Compliance of Summons issued by Income Tax Authorities: ITAT upholds Levy of Rs. 10k as Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/NonCompliance-Summons-Income-Tax-Authorities-ITAT-Penalty-Taxscan.jpeg "Non-Compliance of Summons issued by Income Tax Authorities: ITAT upholds Levy of Rs. 10k as Penalty [Read Order]")
CESTAT upholds Penalty on Importer of Ship Breaking Vessels for Sale of Gas Cylinder without Scrapping [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the penalty imposed on the importer of ship breaking vessels for sale of Gas Cylinder along with...
![CESTAT upholds Penalty on Importer of Ship Breaking Vessels for Sale of Gas Cylinder without Scrapping [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/CESTAT-Penalty-Importer-Ship-Breaking-Vessels-Sale-Gas-Cylinder-Scrapping-Taxscan.jpeg "CESTAT upholds Penalty on Importer of Ship Breaking Vessels for Sale of Gas Cylinder without Scrapping [Read Order]")
Suspicion cannot be treated as proof in absence of Corroborative Evidence: CESTAT reduces Penalty under Customs Act [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench comprising Mr Anil Choudhary, member (judicial) has held that, Suspicion cannot be treated as proof in absence of...
![Suspicion cannot be treated as proof in absence of Corroborative Evidence: CESTAT reduces Penalty under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Suspicion-Corroborative-Evidence-CESTAT-penalty-Customs-Act-Taxscan.jpeg "Suspicion cannot be treated as proof in absence of Corroborative Evidence: CESTAT reduces Penalty under Customs Act [Read Order]")
No Penalty If Assessee paid Excise Duty with Interest prior to Issue of Show Cause Notice: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata bench has held that the penalty cannot be imposed if the assessee paid duty along with interest prior to the issue of...
![No Penalty If Assessee paid Excise Duty with Interest prior to Issue of Show Cause Notice: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-Assessee-Excise-Duty-Show-Cause-Notice-CESTAT-taxscan.jpg "No Penalty If Assessee paid Excise Duty with Interest prior to Issue of Show Cause Notice: CESTAT [Read Order]")
![ITAT quashes Penalty imposed by AO for Non-Compliance of Section 274 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/ITAT-penalty-AO-Section-274-Taxscan.jpg "ITAT quashes Penalty imposed by AO for Non-Compliance of Section 274 [Read Order]")
![Defect in Proper Notice u/s 274 vitiates the Assumption of Jurisdiction by AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/notice-jurisdiction-AO-ITAT-taxscan.jpg "Defect in Proper Notice u/s 274 vitiates the Assumption of Jurisdiction by AO: ITAT [Read Order]")