Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 499 - HC - Income TaxPenalty u/s 271(1)(c) - defective notice - not striking off irrelevant matter - Whether mere defect would vitiate penalty proceedings? - HELD THAT:- As if one of the irrelevant matters is not struck off, it would mean that AO himself was not sure while issuing the show-cause notice whether he had proceeded on the basis that assessee had concealed his income or he had furnished inaccurate particulars. If without being sure as to what was the basis on which he was planning to impose the penalty on assessee, such a notice, in our view, would indicate non-application of mind and the notice would be not valid. See M/S. GANGA IRON & STEEL TRADING CO., NAGPUR. case [2021 (12) TMI 1094 - BOMBAY HIGH COURT] - Decided in favour of assessee.
|