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2022 (2) TMI 387 - ITAT MUMBAIPenalty levy u/s. 271(1)(c) - Defective notice - show cause does not strike off/delete the inappropriate/irrelevant/not applicable portion - HELD THAT:- We find that the notice in this is an omnibus show-cause notice as it does not strike off/delete the inappropriate/irrelevant/not applicable portion. Such a generic notice betrays a non-application of mind. Hence, the penalty levied pursuant to such a notice is not legally sustainable in law. See MR. MOHD. FARHAN A. SHAIKH [2021 (3) TMI 608 - BOMBAY HIGH COURT] - Hence we hold that the Assessing Officer was bereft of valid jurisdiction as the notice issued to assessee is unsustainable in law - Decided in favour of assessee.
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