TMI Blog2021 (2) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... d since, the income exceeded maximum amount which is chargeable to tax, assessee was liable to file return of income u/s 139 - HELD THAT:- Notices issued by the AO for levy of penalty u/s 271(1)(c) of the Act to be bad in law as it did not specify in which limb of section 271(1)(c) the penalty proceedings had been initiated i.e. whether for concealment of particulars of income or furnishing inaccu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - ITA. Nos. 8021 to 8025/Del./2018 - - - Dated:- 1-2-2021 - SHRI BHAVNESH SAINI, JUDICIAL MEMBER For the Assessee : Ms. Priamvada Surolia, Adv For the Revenue : Shri Prakash Dubey, Sr. DR ORDER All the appeals by assessee are directed against the different orders of Ld. CIT(Appeals)-15, Delhi dated 09.10.2018 for above assessment years, challenging the levy of penalty u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easonable cause failed to file the return of income. The Ld. CIT(A) vide separate orders confirm the levy of penalty. 4. Ld. Counsel for assessee referred to show-cause notice dated 26.08.2016 and 28.02.2017 and submitted that since the notices are invalid and defective, therefore, penalty is not leviable against the assessee. Ld. Counsel for assessee relied upon the judgment of the Hon ble Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Copies of the same are placed on record. 7. These facts, therefore, clearly show that notices issued by the AO for levy of penalty u/s 271(1)(c) of the Act to be bad in law as it did not specify in which limb of section 271(1)(c) of the Act, the penalty proceedings had been initiated i.e. whether for concealment of particulars of income or furnishing inaccurate particulars of income. The sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one of the decision of the Tribunal in the case of Smt. Krishna Devi Vs. ACIT (ITA No. 8020/Del/2018 dated 03.06.2019). Since, the show-cause notices are invalid for levy of the penalty due to above reasons and, as such, the entire penalty proceedings are vitiated. Thus, no penalty is leviable against the assessee. The decisions relied upon by Ld. DR in the written submission would not support the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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