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| The Tax Publishers2020 TaxPub(DT) 3849 (Pat-Trib) Income Tax Act, 1961
Section 271AAB
AO very casually used proforma set for issuing notice before levying penalty under section 271AAB. He should have mentioned that under which of the clauses, i.e., clauses (a)/(b)/(c) of section 271AAB penalty was to be levied. Except mentioning section 271AAB in the notice he did not talk anything about provision of section 271AAB. Certainly, such notice had a fatal error and technically was not a correct notice in the eyes of law because it intended to penalize assessee without spelling about charge against assessee. Accordingly, penalty was not sustainable.
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Penalty under section 271AAB - Leviability - Defective notice -
Assessee challenged penalty levied by AO under section 271AAB on the ground that in penalty notice. AO nowhere specified as to under which limb he sought to invoke penal action. Held: AO very casually used the proforma set for issuing notice before levying penalty under section 271AAB. He should have mentioned that under which of the clauses, i.e., clauses (a)/(b)/(c) of section 271AAB penalty was to be levied. Except mentioning section 271AAB in the notice he did not talk anything about provision of section 271AAB. Certainly such notice had a fatal error and technically was not a correct notice in the eyes of law because it intended to penalize assessee without spelling about charge against assessee. Accordingly, penalty was not sustainable.
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2014-15
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