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2021 (8) TMI 849 - AT - Income TaxPenalty u/s 271(1)(c) - Defective notice u/s 274 - HELD THAT:- As perused the certified copies of the notices issued under Section 274 read with Section 271(1)(c) of the Act dated 20th June, 2014 for all these years wherein it is a fact that the ld. AR has not struck off one of the two limbs for levy of the penalty. In view of the above since the issue of notice itself is bad in law, it vitiates entire penalty proceedings and are liable to be quashed and thus, all the six penalty proceedings for respective years are quashed. The additional ground of the assessee is allowed.
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