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2022 (10) TMI 1163 - HC - Income TaxPenalty u/s 271(1)(c) - defective notice u/s 274 - whether show-cause notice does not specifically spell out the grounds for imposition of the proposed penalty ? - HELD THAT:- On perusal of the order passed by the learned Tribunal, we find that he Tribunal had examined the factual position and found that the show cause notice issued under Section 274 of the Act was defective. Tribunal had also noted various decisions of this Court wherein it has been held that when the notice issued u/s 274 of the Act was defective, the defect is incurable as it goes to the root of the matter. Therefore, we find that the Tribunal rightly granted relief to the assessee. Revenue appeal fails and is dismissed.
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