TMI Blog2022 (10) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... nd recently in Mohd. Farhan A. Shaikh Vs DCIT [ 2021 (3) TMI 608 - BOMBAY HIGH COURT] we are on the considered view that, since the provision of section 271(1)(c) is calamitous, albeit commercial, consequences, and mandatory, hence brooks no trifling or dilution therewith, as a result in the instant case the SCN dt 22/03/2013 issued u/s 274 r.w.s. 271(1)(c) of the Act without specifying any lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 passed by the Income Tax Officer, Ward-3, Nanded [for short AO ] u/s 271(1)(c) of the Act. 2. The grounds of appeal raised in the appeal memo are; 1. On the facts and in the circumstances of the case the Assessing Officer has erred in levying penalty u/s 271(1)(c) 2. On the facts and in the circumstances of the case the Penalty Order passed u/s 271(1)(c) is bad in law in as much as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of defective and undetermined allegation . 2. Without touching to the facts and merits of the case, during the course of physical hearing, the learned counsel for the assessee [for short AR ], at the outset, in support of legal ground raised by appellant submitted that, the initiation as well imposition of penalty suffers from voice of non-application of mind of the Ld. AO and therefore the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rry reported in 392 ITR 4, and recently in Mohd. Farhan A. Shaikh Vs DCIT reported at 434 ITR 1, we are on the considered view that, since the provision of section 271(1)(c) is calamitous, albeit commercial, consequences, and mandatory, hence brooks no trifling or dilution therewith, as a result in the instant case the SCN dt 22/03/2013 issued u/s 274 r.w.s. 271(1)(c) of the Act without specify ..... X X X X Extracts X X X X X X X X Extracts X X X X
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