9911796707
TMI Blog2025 (2) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Income Tax Act,1961(hereinafter referred to as 'the Act'). All four impugned orders are of even date i.e. 30.11.2023. 2. For the sake of convenience the appeals are taken up adjudication in seriatim of assessment years. ITA No. 2536/Del/2024 for AY 2008-09 3. Shri Rajiv Khandelwal, appearing on behalf of the assessee submits that penalty of Rs. 8,36,195/- u/s. 271(1)(c) of the Act has been levied by the Assessing Officer (AO) vide order dated 21.08.2014. The CIT(A) vide impugned order in ex2 parte proceedings has upheld penalty order. The assessee vide application dated 31.01.2025 has raised additional ground of appeal assailing validity of notice issued u/s. 274 r.w.s 271 of the Act stating it to be issued in mechanical manner. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in grounds of appeal, the additional ground of appeal raising legal issue is taken up first for adjudication. The notice issued u/s. 274 r.w.s 271 of the Act which is subject matter of dispute is reproduced herein under: 7. A perusal of above notice shows that the same is omnibus notice in a preprinted performa. Though, the AO has tick marked in the notice, however, it is not clearly emanating from the notice as to whether penalty u/s. 271(1)(c) of the Act is levied on the charge of 'concealment of particulars of income' or 'furnishing inaccurate particulars of income' or on both limbs of section 271(1)(c) of the Act. This makes the notice vague and defective. 8. A further perusal of the assessment order reveals that the AO while record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not deliberated upon. ITA Nos. 2537 to 2539/Del/2024 for AYs 2009-10 to 2011-12 12. Both sides unanimously stated that facts in subsequent assessment years are identical to AY 2008-09. Hence, the submissions made in AY 2008-09 would equally apply to subsequent assessment years under appeal. 13. The assessee in these assessment years have raised identical additional ground. I find that the manner of recording of satisfaction in the subsequent assessment years under appeal is identical to the recording of satisfaction as was in AY 2008-09 and the notices issued u/s. 274 r.w.s. 271 of the Act in AYs 2009-10, 2010-11 & 2011-12 are identical to the notice issued u/s. 274 r.w.s. 271 of the Act for AY 2008-09. In fact the date of notices in al ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
