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        Income Tax

        1992 (8) TMI 54 - HC - Income Tax

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        Allahabad High Court cancels penalty under Income-tax Act, 1961 The High Court of Allahabad ruled in favor of the assessee, canceling the penalty of Rs. 5,000 imposed under section 271(1)(c) of the Income-tax Act, ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Allahabad High Court cancels penalty under Income-tax Act, 1961

                            The High Court of Allahabad ruled in favor of the assessee, canceling the penalty of Rs. 5,000 imposed under section 271(1)(c) of the Income-tax Act, 1961. The penalty was levied based on an addition of Rs. 29,673 made by the Income-tax Officer, which was later deleted by the Appellate Tribunal. The court found that since the addition was deleted, the penalty could not be sustained.


                            The High Court of Allahabad ruled in favor of the assessee, canceling the penalty of Rs. 5,000 imposed under section 271(1)(c) of the Income-tax Act, 1961. The penalty was levied based on an addition of Rs. 29,673 made by the Income-tax Officer, which was later deleted by the Appellate Tribunal. The court found that since the addition was deleted, the penalty could not be sustained.
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