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| The Tax Publishers2020 TaxPub(DT) 0166 (Jp-Trib) : (2020) 078 ITR (Trib) 0252 INCOME TAX ACT, 1961
Section 271(1)(c)
AO in the notice issued under section 274 read with section 271(1)(c) did not specify as to under which limb of section 271(1)(c) penalty proceedings had been initiated, i.e., whether for concealment of particulars of income or furnishing of inaccurate particulars of income. As determination of such limb was sine qua non for imposition of penalty under section 271(1)(c), therefore, 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 particulars - Non-specification of particular charge of offence in penalty notice -
AO challenged penalty levied by AO under section 271(1)(d) on the ground of AO not having mentioned particular charge of offence in penalty notice.Held: AO in the notice issued under section 274 read with section 271(1)(c) did not specify as to under which limb of section 271(1)(c) penalty proceedings had been initiated, i.e., whether for concealment of particulars of income or furnishing of inaccurate particulars of income. As determination of such limb was sine qua non for imposition of penalty under section 271(1)(c), therefore, penalty levied on the basis of such defective notice could not be sustained.
Relied:CIT v. Manjunatha Cotton & Ginning Factory (2014) 359 ITR 565 (Karn) : 2014 TaxPub(DT) 202 (Karn-HC), CIT v. Reliance Petroproducts Pvt. Ltd. (2010) 322 ITR 158 (SC) : 2010 TaxPub(DT) 1683 (SC), CIT v. Kaushalya & Ors. (1995) 216 ITR 660 (Bom) : 1995 TaxPub(DT) 109 (Bom-HC) and Dilip N. Shroff v. JCIT, [2007] 291 ITR 519 (SC) : 2007 TaxPub(DT) 1247 (SC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2009-10
IN THE ITAT, JAIPUR BENCH
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