Kerala High Court: E-Toilets to be Build for Flood Affected Tribal Families  ||  Amalgamation of Air Asia With Air India Express Approved by NCLT  ||  SC: Accused Refusing to Undergo Medical Examination Amounts to Non-Cooperation With Investigation  ||  Ker. HC: Power Under Section 216 of CrPC Can be Exercised by the Court at Any Time Before Judgement  ||  IIAC (Conduct of Micro and Small Enterprises Arbitration) Regulations, 2024 Issued by IIAC  ||  Mad. HC: State Bound to Take Care of Adults With Mental Health Illness and No Family Support  ||  Mad. HC: State Bound to Take Care of Adults With Mental Health Illness and No Family Support  ||  Ker HC: Min. of Animal Husbandry to Consider Objections to Ban on ‘Dangerous & Ferocious’ Dog Breeds  ||  Madras High Court: Important to Send Out Message That Courts Shouldn’t be Taken for Granted  ||  Insolvency Proceedings Initiated Against Himalayan Mineral Water by NCLT    

ITAT, Delhi: Income Tax Penalty Cannot be Imposed Unless Assessee Obliged In Law - (05 Apr 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Delhi observed that the penalty of income tax under section 271(1)(c) of the Income Tax Act, 1961 cannot be obligatory unless assessee obliged in law, either acted deliberately in defiance of law or guilty of dishonest conduct or acted in conscious disregard of its obligation.

Tags : INCOME TAX APPELLATE TRIBUNAL   DELHI   INCOME TAX   SECTION 271(1)(C) OF THE INCOME TAX ACT   1961   ASSESSEE  

Share :        

Disclaimer | Copyright 2024 - All Rights Reserved