| The Tax Publishers2019 TaxPub(DT) 2548 (Kol-Trib) INCOME TAX ACT, 1961
Section 271(1)(c)
Imposition of penalty under section 271(1)(c) based on defective show-cause notice, without specifying the specific charge of concealment or furnishing inaccurate particulars of income against assessee, could not be sustained.
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Penalty under section 271(1)(c) - Notice under section 274 - Notice not specifying grounds on which penalty sought to be imposed -
AO levied penalty under section 271(1)(c). Assessee contended that AO had imposed penalty based on defective notice issued under section 274 read with section 271(1)(c), as the notice did not specify the charge of offence committed by the assessee viz whether had concealed the particulars of income or had furnished inaccurate particulars of income. Held: Since notice issued under section 274 read with section 271 did not specify the charge against assessee as to whether it was for concealment of income or for furnishing of inaccurate particulars of income, therefore notice was said to be defective. Hence, the imposition of penalty under section 271(1)(c) based on such defective notice could not be sustained.
Followed:Jeetmal Choraria v. ACIT [ITA 956/Kol/16 for A.Y. 2010-11] : 2018 TaxPub(DT) 0062 (Kol-Trib)
REFERRED : CIT & Anr. v. SSA's Emerald Meadows CC No. 11485/2016, dt. 5-8-2016] : 2016 TaxPub(DT) 4242 (SC),CIT v. Vegetable Products Ltd. (1973) 88 ITR 192 (SC) : 1973 TaxPub(DT) 0421 (SC),Maharaj Garage & Co. v. CIT [ITR No. 21 of 2008, dt. 22-8-2017 : 2018 TaxPub(DT) 0471 (Bom-HC),CIT &A Anr. v. SSA's Emerald Meadows [ITA No. 380 of 2015, dt. 23-11-2015] : 2018 TaxPub(DT) 0953 (Karn-HC),CIT & Ors. v. Manjunatha Cotton & Ginning Factory & Ors. (2013) 359 ITR 565 (Karn) : 2014 TaxPub(DT) 0202 (Karn-HC) ,Dr. Syamal Baran Mondal v. CIT (2011) 244 CTR 631 (Cal) : 2011 TaxPub(DT) 2080 (Cal-HC),CIT & Anr. v. Veerabhadrappa Sangappa [ITA No. 5020 of 2009],CIT v. Smt. Kaushalya & Ors. (1995) 216 ITR 660 (Bom) : 1995 TaxPub(DT) 0109 (Bom-HC),CIT v. Mithila Motors Pvt. Ltd. (1984) 149 ITR 751 (Patna) : 1984 TaxPub(DT) 0710 (Pat-HC), Earthmoving Equipment Service Corporation v. Dy. CIT (Mum-'E'-Trib) (2017) 84 taxmann.com 51 (Mum-'E'-Trib) : 2017 TaxPub(DT) 1242 (Mum-Trib),Dhanraj Mills Pvt. Ltd. v. ACIT [ITA No.3830 & 3833/Mum/2009, dt. 21-3-2017],Shri Mahesh M. Gandhi, Mumbai v. Asst. CIT [ITA No.2976/Mum/2016, dt. 27-2-2017], and Trishul Enterprises v. ACIT [ITA Nos.384 & 385/Mum/2014 for A.Ys. 2006-07 & 2007-08), dt.10-02-2017]
FAVOUR : In assessee's favour
A.Y. : 2010-11
IN THE ITAT, KOLKATA BENCH
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