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The Tax PublishersITA No. 29/Jodh/2019
2019 TaxPub(DT) 3299 (Jod-Trib) : (2019) 199 TTJ 0001INCOME TAX ACT, 1961
Section 271(1)(c)
Show cause notice issued under section 274 read with section 271(1)(c) not specifying the charge against assessee as to whether it was for concealment of particulars of income or furnishing of inaccurate particulars of income was defective and penalty levied on the basis of such notice could not be sustained.
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Penalty under section 271(1)(c) - Concealment or furnishing of inaccurate particulars of income - No particular charge of offence in penalty notice -
Assessee challenged penalty levied by AO under section 271(1)(c) on the ground of non-specification of particular charge of offence in penalty notice.Held: In notice issued under section 274 read with section 271(1)(c), AO did not specify particular charge against assessee as to whether it was for concealing particulars of income or furnishing of inaccurate particulars of income. AO did not strike out the inappropriate words. Acordingly, penalty levied on the basis of such defective notice could not be sustained.
Followed:CIT & Ors. v. M/s. Manjunatha Cotton and Ginning Factory & Ors. (2013) 359 ITR 565 (Karn) : 2014 TaxPub(DT) 0202 (Karn-HC)
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2012-13
IN THE ITAT, JODHPUR BENCH
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