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2023 (5) TMI 681 - AT - Income TaxPenalty u/s 271(1)(c) - Defective notice u/s 274 - non mentioning of specific charge in the notice issued u/s 274 - non striking off irrelevant limb and without specifying the charge for which notice was issued - HELD THAT:- As in case of Mr. Mohd. Farhan A. Shaikh [2021 (3) TMI 608 - BOMBAY HIGH COURT] while dealing with the issue of non-strike off of the irrelevant part in the notice issued u/s. 271(l)(c) of the Act, held that assessee must be informed of the grounds of the penalty proceedings only through statutory notice and an omnibus notice suffers from the vice of vagueness. The notice u/s. 274 r.w.s. 271(l)(c) of the Act were issued without striking off the irrelevant portion of the limb and failed to intimate the assessee the relevant limb and charge for which the notices were issued, thus the penalty order passed u/s 271(1)(c) of the Act by the Assessing Officer and the order of the CIT(A) in confirming the penalty order are erroneous - Appeal filed by the assessee is Allowed.
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