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2019 (3) TMI 1650 - AT - Income TaxPenalty u/s 271(1)(c) - non mentioning whether the same relates to concealment of income or filing of inaccurate particulars of income - HELD THAT:- While framing assessment u/s. 143(3) of the Act initiated penalty proceedings u/s. 271(1)(c) of the Act without mentioning whether the same relates to concealment of income or filing of inaccurate particulars of income. Similarly, when notice u/s. 271(1)(c) was issued on 28.03.2013 the same was issued in mechanical manner without striking off irrelevant limb and therefore there was no application of mind on the part of the Assessing Officer. Even in the order imposing penalty, the Assessing Officer mentioned both limbs. In our view it is mandatory on the part of the AO to specifically state the particular charge on which penalty is proposed to be levied and non-striking off of the irrelevant limb will go to the root of Jurisdiction of the Assessing Officer to pass penalty order. In the case of Manjunath Cotton & Ginning Factory [2013 (7) TMI 620 - KARNATAKA HIGH COURT] And M/s. SSA’s Emerald Meadows [2015 (11) TMI 1620 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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