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2022 (7) TMI 1223 - AT - Income TaxPenalty levied u/s 271(1)(b) - violation of notice issued - HELD THAT:- In the assessment order the assessing officer has nowhere mentioned/ initiated penalty under section 271(1)(b) for non-compliance of any such notice. The assessing officer for the first time in the show cause notice under section 274 rws 271(1)(b) has made the reference of notice dated 08.12.2018. In fact no such notice dated 08.12.2018 was ever issued by the assessing officer. The assessing officer while issuing show cause notice as well as penalty passing penalty order has not verified the fact properly and levied the penalty in a mechanical way. Hence, the penalty levied by assessing officer of Rs. 10,000/- is deleted. In the result, the grounds of appeal raised by the assessee is allowed.
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