| |
| The Tax Publishers2021 TaxPub(DT) 1857 (Kol-Trib) INCOME TAX ACT 1961
Section 271(1)(c)
In view of decision rendered in case of Bijoy Kumar Agarwal [ITAT 272 of 2017, GA 2455 of 2017: 2019 TaxPub(DT) 4425 (Cal-HC)] and Dr. Murari Mohan Koley [ITAT No. 306 of 2017 : 2018 TaxPub(DT) 5631 (Cal-HC)], the order passed under section 271(1)(c) was quashed on the ground that notice issued for levy of penalty had not specified the charge.
|
Penalty under section 271(1)(c) - Leviability - Non-specification of charge -
Assessee filed appeal against levy of penalty under section 271(1)(c) on the ground of non-specification of charge in notice issued under section 274. Held: As relying on Bijoy Kumar Agarwal [ITAT 272 of 2017, GA 2455 of 2017: 2019 TaxPub(DT) 4425 (Cal-HC)] and Dr. Murari Mohan Koley [ITAT No. 306 of 2017 : 2018 TaxPub(DT) 5631 (Cal-HC)], the order passed under section 271(1)(c) was quashed on the ground that notice issued for levy of penalty had not specified the charge.
Followed:Bijoy Kumar Agarwal [ITAT 272 of 2017, GA 2455 of 2017 : 2019 TaxPub(DT) 4425 (Cal-HC)] and Dr. Murari Mohan Koley [ITAT No. 306 of 2017 : 2018 TaxPub(DT) 5631 (Cal-HC)].
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2004-05
IN THE ITAT, KOLKATA BENCH
 SUBSCRIBE FOR FULL CONTENT
|