108 results for “penalty u/s 271”+ Condonation of Delayclear
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Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025
271(1)(c) is a civil liability. Willful concealment is not an essential ingredient for attracting civil liability? 3. Whether on facts and in the circumstances of the case, the CIT(A) was justified in deleting the penalty imposed on the assessee for claiming of depreciation expense even on those assets whose capital cost has been reimbursed to the assessee