Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Notice of penalty u/s wrong provision of Act – The standard ...

Case Laws     Income Tax

November 8, 2013

Notice of penalty u/s wrong provision of Act – The standard proforma without striking of the relevant clauses will lead to an inference as to non-application of mind - Penalty should be clear as to the limb for which it is levied and the position being unclear here the penalty is not sustainable - AT

View Source

 


 

You may also like:

  1. Penalty u/s 271(1)(c) - AO initiated penalty on one limb of section 271(1)(c) and had imposed penalty on another limb - Third Member has upheld the view of AM that the...

  2. Penalty u/s 271(1)(c) - Defective notice u/s 274 - The notice u/s. 274 r.w.s. 271(l)(c) of the Act were issued without striking off the irrelevant portion of the limb...

  3. Penalty imposed u/s 271AAB - Defective notice - The Tribunal, has verbatim reproduced the penalty notice and we find that the notice is absolutely vague and none of the...

  4. Levy of penalty u/s. 271(1)(c) - AOhas issued notice in without striking of irrelevant clause in the standard proforma (printed form). Since, the notice issued u/s. 274...

  5. Penalty u/s 271(1)(c) - non specification of clear charge - undisclosed unsold inventory - Notice u/s. 274 r.w.s. 271(1)(c) of the Act was issued without striking off...

  6. Penalty Enhancement - Penalty imposed u/s 112 of the Customs Act, 1962 - The Tribunal ruled that penalty cannot be enhanced in subsequent proceedings without proper...

  7. Penalty u/s 271(1)(c) - defective notice - not striking off irrelevant matter - If without being sure as to what was the basis on which he was planning to impose the...

  8. Cancellation of petitioner's registration - vague SCN - The particulars such as designation and office of the issuing authority are also not mentioned in the show-cause...

  9. Penalty u/s 271(1)(c) - Defective notice - a proper satisfaction has been arrived at before initiation of penalty proceedings, and then a defect in notice including mere...

  10. Levy of penalty u/s 271(1)(b) - non appearance before the Assessing Officer - AO kept an issuing notices on the wrong address even when the first notice was not served...

  11. Penalty u/s 271 - Defective notice - the allegation should be specific and clear in the penalty notice also because the assessee has to submit reply in the course of...

  12. Levy of penalty u/s.271(1)(c) - defective notice - it would be too technical and pedantic to take the view that because in the printed notice the inapplicable portion...

  13. Penalty - whether wrong mentioning of provisions for invoking penalty would render the order illegal – Held No - tribunal is wrong in deleting the penalty - HC

  14. Penalty u/s 271AAB - Defects in the notice issued u/s 274 - CIT(A) reduced the penalty to 10% applying provisions of Section 271AAB(a) of the Act as against penalty...

  15. Penalty u/s. 272A(2)(c) - non-submission of information as willful default - Addl. CIT initiated penalty proceedings by issuing only one notice but levied penalty for...

 

Quick Updates:Latest Updates