Search: penalty u/s 271

1 result for “penalty u/s 271”+ Section 292Bclear

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Key Topics

Section 271(1)(c)4 Section 2743

TAHIR KHAN,JHANSI vs. INCOME TAX OFFICER-2(3)(1), JHANSI

In the result, assessee’s appeal is allowed

ITA 468/AGR/2025[2014-15]Status: DisposedITAT Agra15 Jan 2026AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

Section 143(3)Section 250Section 271(1)(c)Section 274Section 292BSection 56(2)(vii)

292B cured the defect in the penalty notice; whereas, the said section cannot cure a jurisdictional defect which goes to the root of the matter and affects the validity of the proceedings. 5. BECAUSE, the Ld. 'CIT(A)' grossly erred in upholding the levy of penalty of Rs.83,45,158/- under section 271(1)(c) of the Act, ignoring