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TMI Blog2025 (3) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... PDS Legal,. PC:- 1. Heard learned Counsel for the parties. 2. This Appeal concerns the Assessment year 2010-2011. 3. Mr Suresh Kumar, learned Counsel for the Appellant, proposes the following substantial questions of law:- "a) Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT was justified in upholding the order of Ld. CIT(A) to delete the penalty imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act suffers from non- application of mind as the limb for initiation on the penalty has not been mentioned by the AO in the penalty notice, without appreciating that as per Provision of Section 292B of the Act, the notice will not be invalid merely by the reason of any defect or omission in the notice if the notice is in substance and effect in conformity with and according to the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... servations read as follows: - "....180. One course of action before us is curing a defect in the notice by referring to the assessment order, which may or may not contain reasons for the penalty proceedings. The other course of action is the prevention of defect in the notice-and that prevention takes just a tick mark. Prudence demands prevention is better than cure. Answers: Question No.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heless, it must stand on its own. These proceedings culminate under a different statutory scheme that remains distinct from the assessment proceedings. Therefore, the assessee must be informed of the grounds of the penalty proceedings only through statutory notice. An omnibus notice suffers from the vice of vagueness. 182. More particularly, a penal provision, even with civil consequences, must ..... X X X X Extracts X X X X X X X X Extracts X X X X
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