#ITAT Delhi

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Jan 30, 2026 • 06:00 PM

Section 69C IT Act | Cannot Be Invoked Where Expenditure Is Disallowed As Bogus Under Section 37(1) : ITAT Delhi

ITAT Delhi holds that Section 69C cannot be invoked under revision proceedings if AO disallows purchases as bogus under Section 37(1), clarifying statutory boundaries.

Penalty Under Section 271(1)(b) IT Act | Single Penalty for Repeated Non-Compliance with Section 142(1) Notices : Income Tax Appellate Tribunal Delhi

Case Law Analysis

Jan 22, 2026 • 04:51 PM

Penalty Under Section 271(1)(b) IT Act | Single Penalty for Repeated Non-Compliance with Section 142(1) Notices : Income Tax Appellate Tribunal Delhi

ITAT Delhi holds that penalty under Section 271(1)(b) cannot be imposed separately for each non-compliant notice under Section 142(1); only one penalty applies for the first default.

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#ITAT Delhi

Section 69C IT Act | Cannot Be Invoked Where Expenditure Is Disallowed As Bogus Under Section 37(1) : ITAT Delhi

Penalty Under Section 271(1)(b) IT Act | Single Penalty for Repeated Non-Compliance with Section 142(1) Notices : Income Tax Appellate Tribunal Delhi

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