![ITAT allows Appeal against Imposing Penalty u/s 271(1)(c) without Specifying Reason for Imposing Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/ITAT-Appeal-Imposing-Penalty-Taxscan.jpeg "ITAT allows Appeal against Imposing Penalty u/s 271(1)(c) without Specifying Reason for Imposing Penalty [Read Order]")
ITAT allows Appeal against Imposing Penalty u/s 271(1)(c) without Specifying Reason for Imposing Penalty [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal has allows appeal against imposing penalty u/s 271(1)(c) without specifying the reason for...
![No Penalty u/s 271 AAA(1) if Assessee offered Undisclosed Income in Statement Recorded u/s 132(4) and Ready to Pay Tax with Interest: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Penalty-Assessee-Undisclosed-Income-Ready-to-Pay-Tax-Interest-ITAT-Taxscan.jpeg "No Penalty u/s 271 AAA(1) if Assessee offered Undisclosed Income in Statement Recorded u/s 132(4) and Ready to Pay Tax with Interest: ITAT [Read Order]")
![Activities of Camp Mobilisation and Demobilisation, Camp Establishment, etc., cannot be Classified as ‘Survey and Exploration of Mineral’: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Camp-Mobilisation-Demobilisation-Camp-Establishment-Survey-Mineral-CESTAT-Service-Tax-Demand-taxscan.jpg "Activities of Camp Mobilisation and Demobilisation, Camp Establishment, etc., cannot be Classified as ‘Survey and Exploration of Mineral’: CESTAT quashes Service Tax Demand [Read Order]")
![If Assessment Order passed under Section 153A held to be void ab initio Penalty does not survive: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/assessment-void-ab-initio-penalty-survive-ITAT-taxscan.jpeg "If Assessment Order passed under Section 153A held to be void ab initio Penalty does not survive: ITAT [Read Order]")
![Income Tax collected through Vivad Se Viswas Scheme, Penalty cannot Sustain: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Income-Tax-Vivad-Se-Viswas-Scheme-Penalty-ITAT-taxscan.jpg "Income Tax collected through Vivad Se Viswas Scheme, Penalty cannot Sustain: ITAT [Read Order]")
Penalty u/s 271 will not sustain when AO failed to specify the inaccurate particulars of income found: ITAT [Read Order]
The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) has held that penalty u/s 271 will not sustain when AO failed to specify inaccurate particulars of income found. The appellant...
![Penalty u/s 271 will not sustain when AO failed to specify the inaccurate particulars of income found: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Penalty-AO-income-ITAT-taxscan.jpeg "Penalty u/s 271 will not sustain when AO failed to specify the inaccurate particulars of income found: ITAT [Read Order]")
![Penalty u/s 271 alone will not Stand after Deletion of 54F Disallowance: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Penalty-Disallowance-ITAT-taxscan.jpg "Penalty u/s 271 alone will not Stand after Deletion of 54F Disallowance: ITAT [Read Order]")
No Adjustment towards Interest and Penalty Sub Judice before Tribunal: CESTAT directs to Refund amount Adjusted with Interest [Read Order]
The New Delhi bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) presided by Mr. Anil Choudhary, Member (Judicial) has held that no adjustment towards interest and penalty sub...
![No Adjustment towards Interest and Penalty Sub Judice before Tribunal: CESTAT directs to Refund amount Adjusted with Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Interest-and-Penalty-CESTAT-Refund-Interest-taxscan.jpg "No Adjustment towards Interest and Penalty Sub Judice before Tribunal: CESTAT directs to Refund amount Adjusted with Interest [Read Order]")
Penalty collected from Contractor, being Liquidated Damages not subject to Service Tax: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the penalty collected from a contractor, being ‘liquidated damages’ in nature, shall not attract service tax...
![Penalty collected from Contractor, being Liquidated Damages not subject to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Penalty-Contractor-Liquidated-Damages-Service-Tax-CESTAT-Taxscan.jpg "Penalty collected from Contractor, being Liquidated Damages not subject to Service Tax: CESTAT [Read Order]")
Attempt to Smuggle Prohibited Goods cannot be Brushed aside as mere Violation of CBLR: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) presided by Ms. Sulekha Beevi C.S., Member (Judicial) has held that an attempt to smuggle prohibited goods cannot...
![Attempt to Smuggle Prohibited Goods cannot be Brushed aside as mere Violation of CBLR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Prohibited-Goods-CBLR-CESTAT-taxscan.jpg "Attempt to Smuggle Prohibited Goods cannot be Brushed aside as mere Violation of CBLR: CESTAT [Read Order]")
Inaccurate particulars of Income must be Coupled with Circumstantial Evidence: ITAT sets aside penalty u/s 271(1)(c) [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) consisting of Shri Waseem Ahmed, accountant member and Ms Madhumita Roy, Judicial member has held thatinaccurate particulars of income must...
![Inaccurate particulars of Income must be Coupled with Circumstantial Evidence: ITAT sets aside penalty u/s 271(1)(c) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/income-circumstantial-evidence-ITAT-penalty-taxscan.jpeg "Inaccurate particulars of Income must be Coupled with Circumstantial Evidence: ITAT sets aside penalty u/s 271(1)(c) [Read Order]")
Penalty u/s 270A will not attract by Mere Reference of Misreporting of Income: Delhi HC [Read Order]
The division bench of Delhi High Court presided by Mr. Justice Manmohan and Ms. Justice Manmeet Pritam Singh Arora has held that penalty u/s 270A will not attract by mere reference of misreporting of...
![Penalty u/s 270A will not attract by Mere Reference of Misreporting of Income: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Penalty-Misreporting-Income-Delhi-High-Court-Taxscan.jpg "Penalty u/s 270A will not attract by Mere Reference of Misreporting of Income: Delhi HC [Read Order]")