erred in law and facts in confirming
penalty levied under section 271 AAA on an amount of Rs.
1,58.68,413/-of penalty levied ... undisclosed income as
per provisions of section 271 AAA.
3. The learned CIT (A) has erred in law and facts in confirming
penalty levied under
erred in law and facts in confirming
penalty levied under section 271 AAA on an amount of Rs.
1,58.68,413/-of penalty levied ... undisclosed income as
per provisions of section 271 AAA.
3. The learned CIT (A) has erred in law and facts in confirming
penalty levied under
erred in law and facts in confirming
penalty levied under section 271 AAA on an amount of Rs.
1,58.68,413/-of penalty levied ... undisclosed income as
per provisions of section 271 AAA.
3. The learned CIT (A) has erred in law and facts in confirming
penalty levied under
mentioned in Sub-
section (2) of Section 271AAA mandatory or not?
2. Whether penalty prescribed @ 10% of undisclosed Income under Section
271AAA ... machinery Section has thus failed and therefore, penalty
cannot be imposed.
11. Sub-section (1) of Section 271-AAA of the Act reads as follows
stated that penalty proceedings are initiated
under Section 271(1)(c) and under Section 271(AAA) .
8. In the case of CIT V/s. Manjunatha ... Department sending a printed form where all the ground
mentioned in Section 271 are mentioned would not satisfy the
requirement of law when the consequences
stated that penalty proceedings are initiated
under Section 271(1)(c) and under Section 271(AAA) .
8. In the case of CIT V/s. Manjunatha ... Department sending a printed form where all the ground
mentioned in Section 271 are mentioned would not satisfy the
requirement of law when the consequences
deduction claimed by the assessee u/s
80IC . This issue has been discussed by the AO in paragraph
No.2.1 which reads as under ... Therefore, the deduction u/s 801C is reduced by Rs. 32,41,705/-. Penalty
proceedings u/s 271 AAA for furnishing inaccurate particulars of income
deduction claimed by the assessee u/s
80IC . This issue has been discussed by the AO in paragraph
No.2.1 which reads as under ... Therefore, the deduction u/s 801C is reduced by Rs. 32,41,705/-. Penalty
proceedings u/s 271 AAA for furnishing inaccurate particulars of income
Sahveen vs A He Ro) O Aot on 13 November, 2025
Author: R Raghunandan Rao
Sahveen vs A He Ro) O Aot on 13 November, 2025
Author: R Raghunandan Rao
