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| The Tax Publishers2019 TaxPub(DT) 8124 (Mum-Trib) INCOME ACT, 1961
Section 271(1)(c)
Where non-striking-off of irrelevant limb in notice under section 274 read with section 271(1)(c), did not convey to the assessee as to which of the two charges it had to respond, the said notice would be considered as defective and hence, the penalty levied under section 271(1)(c) would not be sustainable.
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Penalty under section 271(1)(c) - Leviability - Non-striking-off of irrelevant limb in notice -
Penalty under section 271(1)(c) was levied. Assessee contended that notice issued for levy of the penalty nowhere spoke about specific limb to levy such penalty because the particular charge was not ticked off in the notice, therefore, the said penalty was not justifiable. Held: AO nowhere specify any limb to levy penalty 271(1)(c) because none of the charge was ticked off in the notice. Therefore, as non-striking-off of irrelevant limb in notice under section 274 read with section 271(1)(c), did not convey to the assessee as to which of the two charges it had to respond, the said notice would be considered as defective and hence, the penalty levied under section 271(1)(c) would not be sustainable.
REFERRED : Dilip N. Shroff v. JCIT & Anr. (2007) 161 taxman 218 (SC): 2007 TaxPub(DT) 1247 (SC) CIT v. Samson Perinchery ITA No. 1154/M/2014: 2017 TaxPub(DT) 0672 (Bom-HC) and Meherjee Cassinath Holdings Pvt. Ltd. v. ACIT [ITA. No.2555/M/2012 vide Order, dated 28-4-2017]: 2017 TaxPub(DT) 1239 (Mum-Trib)
FAVOUR : In assessee's favour
A.Y. :
IN THE ITAT, MUMBAI BENCH
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