![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]")
An Unlawful Claim for Deduction would not amount to ‘Concealment of Income’: ITAT deletes Penalty [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that an unlawful claim for deduction would not amount to “concealment of income” in...
![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]](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]](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]")
Penalty under Central Excise Act is not sustainable by Third Party Evidence, can’t claim Duty on Clandestine Removal: CESTAT [Read Order]
The Delhi Principal Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the demand of duty and penalty under the Central Excise Act is not sustainable by the...
![Penalty under Central Excise Act is not sustainable by Third Party Evidence, can’t claim Duty on Clandestine Removal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-Central-Excise-Act-third-party-evidence-claim-duty-clandestine-removal-CESTAT-taxscan.jpeg "Penalty under Central Excise Act is not sustainable by Third Party Evidence, can’t claim Duty on Clandestine Removal: CESTAT [Read Order]")
![Non-mentioning of Relevant Limb in Penalty Notice is not a Curable Defect: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-Notice-Relevant-Limb-ITAT-Taxscan.jpg "Non-mentioning of Relevant Limb in Penalty Notice is not a Curable Defect: ITAT [Read Order]")
Income Tax Return not filed after receiving Re-Assessment Notice: ITAT upholds Penalty [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has upheld the penalty order by observing that the income tax return was not filed after receiving the re-assessment notice under section 148...
![Income Tax Return not filed after receiving Re-Assessment Notice: ITAT upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Income-Tax-Return-Re-Assessment-Notice-ITAT-upholds-Penalty-taxscan.jpeg "Income Tax Return not filed after receiving Re-Assessment Notice: ITAT upholds Penalty [Read Order]")