Read all Latest Updates on and about Section 271(1)(b) of the Income Tax Act

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Section 271(1)(b) of...

ITAT Quashes Penalty for Non-Compliance to Statutory Notices During COVID-19, Citing Reasonable Cause [Read Order]

Eeva Mary Sanil

The Pune bench of the Income Tax Appellate Tribunal ( ITAT ) set aside a penalty proceeding of ₹20,000 levied under section 271(1)(b) of the Income...

Credit Card Misuse by Friend Not Attributable as Personal Expenditure: ITAT [Read Order]

ITAT Reduces Penalty to Rs 10,000 for Non-Response to Notices, Citing Assessee's Depression and...

Penalty u/s 271(1)(b) can't be imposed if Assessee Proves that there was a Reasonable Cause for...

Assessee unable to Comply to the Notices of Higher Authorities as it was Sent at Incorrect Address:...

ITAT upholds Penalty levied u/s 271 of Income Tax Act due to non Compliance of Notice [Read Order]

The Income Tax Appellate Tribunal (ITAT) Hyderabad Bench upheld the penalty levied under section 271(1)(b) of Income Tax Act, 1961 due to non compliance of notice. The assessee Ishoo...

ITAT deletes Penalty for Same Defaults Under Section 271(1)(b) in Second Round [Read Order]

The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) recently deleted the penalty for the same default under Section 271(1)(b) of the Income Tax Act in the second round. The assessee Amar...

No Penalty to be Levied u/s 271(1)(b) for non-compliance of Section 142(1) of Income Tax Act: ITAT [Read Order]

The Jodhpur Bench of Income Tax Appellate Tribunal (ITAT) has held that no penalty shall be levied under Section 271(1)(b) of the Income Tax Act 1961 for non-compliance of section 142(1) of the...

Transfer of Jurisdiction after completion of Assessment: Orissa HC restores matter to Kolkata Income Tax Circle [Read Order]

A Single Bench of Orissa High Court has restored the matter to Kolkata Income Tax Circle holding that transfer of jurisdiction of matter was done after completion of assessment. The...

Non Participation in Income Tax Assessment Proceedings Due to Disputes Between Partners: ITAT deletes Penalty u/s 271(1)(b) [Read Order]

The Income Tax Appellate Tribunal (ITAT), Rajkot Bench, has recently, in an appeal filed before it, held that when non- participation of the firm in the assessment proceedings is due to dispute...

Non-Compliance due to delay in getting Notice from Authority, Penalty U/s 271(1)(b) not sustainable: ITAT [Read Order]

Non- compliance due to delay in getting notice from the authority, the Allahabad Bench of the Income Tax Appellate Tribunal (ITAT)has held that penalty under section 271(1)(b) is not sustainable. ...

‘Medical Illness’ is a Reasonable Cause for Non-Appearance before the Authorities: ITAT Delhi Deletes Penalty [Read Order]

In Sangeeta Sawhney v. ACIT, the ITAT, Delhi bench deleted penalty proceedings initiated under Section 271(1)(b) of the Income Tax Act by holding that medical illness is a reasonable cause for...