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| The Tax Publishers2019 TaxPub(DT) 3201 (Kol-Trib) INCOME TAX ACT, 1961
Section 271(1)(c)
As show cause notice under section 274 read with section 271(1)(c) did not specify the charge against assessee as to whether it was for concealment of particulars of income or furnishing of inaccurate particulars of income, there occurred violation of principles of natural justice and penalty levied on the basis of such defective notice could not be sustained.
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Penalty under section 271(1)(c) - Concealment or furnishing of inaccurate particualrs - Non-specification of particular charge in penalty notice -
Assessee challenged levy of penalty under section 271(1)(c) on the ground that no particular charge of offence was specified in penalty notice issued under section 274 read with section 271(1)(c). Held: As show cause notice under section 274 read with section 271(1)(c) did not specify the charge against assessee as to whether it was for concealment of particulars of income or furnishing of inaccurate particulars of income, there occurred violation of principles of natural justice and penalty levied on the basis of such defective notice could not be sustained.
Followed:Pr. CIT-19 v. Dr. Murari Mohan Koley ITAT No. 306 of 2017, GA No. 2968 of 2017, dt. 18-7-2018. Relied:CIT v. SSA's Emerald Meadows ITA No. 380 of 2015, dt. 23-11-2015 and CIT v. Manjunatha Cotton and Ginning Factory (2013) 359 ITR 565 (Karn) : 2014 TaxPub(DT) 202 (Karn-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2001-02
IN THE ITAT, KOLKATA BENCH
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