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2021 (9) TMI 884 - AT - Income TaxPenalty u/s 271(1)(c) - Defective notice u/s 274 - failure to strike off the irrelevant default in the body of the ‘SCN’ - assessee submitted that as the A.O had failed to strike off the irrelevant default in the ‘Show cause’ notice - HELD THAT:- As relying on MR. MOHD. FARHAN A. SHAIKH [2021 (3) TMI 608 - BOMBAY HIGH COURT]validity of penalty imposed u/s 271(1)(c) de-hors striking off the irrelevant default in the SCN, had observed, that the said failure despite a clear recording of satisfaction for imposing the penalty on one or other, or both grounds mentioned in Sec. 271(1)(c) in the assessment order, would, however, on account of the aforesaid defect vitiate the penalty proceedings. Ain the case of the present assessee before us, it is a matter of an admitted fact that the A.O had failed to strike off the irrelevant default in the body of the ‘SCN’, dated 23.01.2015, therefore, the penalty thereafter imposed by him u/s 271(1)(c) of the Act, vide his order dated 27.07.2015 cannot be sustained and is liable to be struck down. - Decided in favour of assessee.
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