TMI Blog2023 (7) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... aised in the present appeal. In our opinion, in the facts of the present case, if the appellant intends an additional question to be framed in this regard, the same cannot be done without the appellant crossing the barrier of the test of specific prejudice, if any caused to it in responding to such notice issued u/s 271(1)(c) of the Act, is satisfied. The question therefore would be that when the assessee never raised a plea that the assessee did not understand such notice issued to him and/ or acquiesced and conceded in the adjudication of such notice, without any plea of prejudice being taken at any point of time, then in such circumstances, can the assessee take a plea before the High Court calling upon it to take a view that altho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us Curiae. Mr. Ashutosh Misra with Mr. Umesh Gupta i/b. Mr. Devvrat Singh for Respondent. Mr. Suresh Kumar with Mr. Devvrat Singh, as Amicus (for Respondent). P.C.: 1. This appeal was circulated before us on behalf of the appellant contending that the issue in regard to the alleged defect in the notice issued under Section 271(1)(c) of the Income-tax Act, 1961 (for short, the Act ) would stand covered by the decision of a co-ordinate Bench of this Court in Ventura Textiles Ltd. vs. Commissioner of Income Tax, Mumbai City-II [2020] 117 taxmann.com 182 (Bombay) 2. We have perused the observations of the Court in such decision and more particularly in paragraphs 20.1 and 20.2, whereby the Division Bench has observed that e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 5. The question therefore would be that when the assessee never raised a plea that the assessee did not understand such notice issued to him and/ or acquiesced and conceded in the adjudication of such notice, without any plea of prejudice being taken at any point of time, then in such circumstances, can the assessee take a plea before the High Court calling upon it to take a view that although no prejudice on such count was earlier felt and suffered, merely because it is now technically noticed that there was a defect in the notice by non striking of the applicable option, it should be deemed to be presumed that a prejudice was caused to the assessee and therefore, on such count, the penalty proceedings be declared illegal. 6. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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