https://www.taxtmi.com/caselaws?id=254501 The appellant challenged the Income Tax Appellate Tribunal's order for the assessment year 2005-06, which imposed penalties under Section 271(1)(c) for specific additions to the total income. The appeals against penalty imposition were mostly unsuccessful, except for agricultural income. The appellant contested penalties for deemed dividend and agricultural income, with the Commissioner upholding the former and the Tribunal dismissing the plea. The High Court remanded the matter to the Tribunal for further review due to the lack of consideration on certain issues, allowing the appeal by way of remand. en-us Wed, 12 Nov 2014 00:00:00 +0530 Wed, 24 Dec 2014 22:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254501 The appellant challenged the Income Tax Appellate Tribunal's order for the assessment year 2005-06, which imposed penalties under Section 271(1)(c) for specific additions to the total income. The appeals against penalty imposition were mostly unsuccessful, except for agricultural income. The appellant contested penalties for deemed dividend and agricultural income, with the Commissioner upholding the former and the Tribunal dismissing the plea. The High Court remanded the matter to the Tribunal for further review due to the lack of consideration on certain issues, allowing the appeal by way of remand. Case-Laws Income Tax Wed, 12 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254501