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 March 2019 Year 2019 This

Penalty u/s 271(1)(c) - Defective notice u/s 274 - In SCN issued ...

Income Tax

March 2, 2019

Penalty u/s 271(1)(c) - Defective notice u/s 274 - In SCN issued u/s 274, AO does not strike out the inappropriate words to specify the charge against the assessee as to whether it is for concealing particulars of income or furnishing inaccurate particulars of income, Imposition of penalty not sustained.

View Source

 


 

You may also like:

  1. Penalty u/s. 271(1)(c) - defective notice u/s 274 - show cause notice issued u/s 274 of the Act does not specify the charge against the assessee as to whether it is for...

  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 u/s 271(1)(c) - defective notice - the show cause notice u/s 271(1)(c) AO had neither strike out the inappropriate words nor specify the charges against the...

  4. Penalty u/s 271(1)(c) - defect in the SCN - AO has issued a generic show cause notice in a printed form without mentioning the specific charge by striking off the...

  5. Penalty u/s 271(1)(c) - Defective notice u/s 274 - non specification of charge - AO has miserably failed to specify in the notice issued under section 274 read with...

  6. Penalty u/s 271(1)(c) - Mandation of specification of charge - It is clear that for the AO to assume jurisdiction u/s 271(1)(c), proper notice is necessary and the...

  7. Levy of penalty u/s 271(1)(c) - defective notice - non specification of charge - Assessing Officer has issued a vague and defective notice under section 274 r.w.s....

  8. Penalty u/s 271(1)(c) - defective notice u/s 274 - The Tribunal emphasized the necessity for such notices to clearly delineate the charge against the assessee, allowing...

  9. 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...

  10. Penalty order u/s 271(1)(c) - validity of notice issued u/s 274 - non-striking off of ‘inaccurate particular’ or marking on ‘concealment of income’ portion - mere not...

 

Quick Updates:Latest Updates