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of <h1>Penalty under IT Act Cancelled for Disputed Residential Property Income</h1> <h3>INCOME TAX OFFICER. Versus SADI RAM GANGA PRASAD (HUF).</h3> The ITAT Calcutta-B upheld the cancellation of a penalty of Rs. 5,500 imposed under s. 271(1)(c) of the IT Act. The penalty was cancelled due to a dispute ... - The ITAT Calcutta-B upheld the cancellation of a penalty of Rs. 5,500 imposed under s. 271(1)(c) of the IT Act. The penalty was cancelled because there was a dispute regarding the inclusion of income from a residential property, and the non-disclosure of this income was not considered concealment. The Departmental appeal was dismissed.
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