Case Laws

[RAJKAMAL DUMREWALA]

Case Laws [in favour of assessee ] under Section 271[1][c]

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Following cases in favour of assessee:- (1). Prabhakar Bhaiyaji Vs. CIT & Vice versa, TMI-2386 (2). CIT Vs. Ratnasi Deoji Patel(HUF), 2007 TMI-2373

AI Summary

Penalty under Section 271(1)(c): cited precedents showing decisions favourable to the assessee in penalty challenges. Penalty challenges under Section 271(1)(c) are supported by cited precedents favourable to the assessee: Prabhakar Bhaiyaji v. CIT (TMI-2386) and CIT v. Ratnasi Deoji Patel (HUF) (2007, TMI-2373), offered as authorities to contest imposition of penalties under that provision.