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2019 (3) TMI 1352 - AT - Income TaxValidity of notice issued u/s 274 r.w.s. 271(1)(c) - defective notice - non specification of charge - HELD THAT:- A.O. has merely mentioned the section but the specific charge i.e. whether the penalty have been initiated for concealment of particulars of income or for furnishing inaccurate particulars of income has not been mentioned. Alleged notice issued u/s 274 r.w.s. 271(1)(c) dated 30.10.12 is invalid, untenable and suffers from the infirmity of non application of mind by the AO. We accordingly direct to delete the penalty for AY 2006-07 and 2008-09 respectively imposed u/s 271(1)(c) on this ground itself. We accordingly allow the additional ground raised by the assessee on the legality of the penalty proceedings initiated u/s 271(1)(c). Since the issue of penalty u/s 271(1)(c) also has been dealt on the preliminary points other arguments of the assessee dealing with the merits of the levy of penalty are not been dealt with, as the same are rendered academic in nature and thus the appeal of the assessee are allowed.
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