The Tax Publishers2019 TaxPub(DT) 3229 (Del-Trib)

INCOME TAX ACT, 1961

Section 271(1)(c)

Where notice issued under section 271(1)(c) did not specify that under which limb of provisions, penalty under section 271(1)(c) was initiated, the penalty levied under section 271(1)(c) would not be sustainable.

Penalty under section 271(1)(c) - Leviability - Defective notice - Non-striking off of inappropriate words and non-specification of charge

Penalty under section 271(1)(c) was levied. Assessee contended that the notice issued for initiation of the said penalty, was not just and proper as the same did not specify as to which limb of section 271(1)(c) was invoked by AO for levying such penalty. Held: Since inappropriate words in notice issued under section 271(1)(c), were not struck off and since the said notice, did not specify that under which limb of provisions, penalty under section 271(1)(c) was initiated, the penalty levied under section 271(1)(c) would not be sustainable.

Followed: CIT & Anr. v. M/s. SSA'S Emerald Meadows 2016 TaxPub(DT) 4242 (SC)

REFERRED : CIT v. Vegetable Products Ltd. (1973) 88 ITR 192 (SC): 1973 TaxPub(DT) 0421 (SC)

FAVOUR : In assessee's favour

A.Y. :



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