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The Tax PublishersITA No. 1753 to 1755/Kol/2018
2019 TaxPub(DT) 3318 (Kol-Trib)INCOME TAX ACT, 1961
Section 271(1)(c)
Mere issuance of penalty notice in printed format without mentioning particular charge of offence in penalty notice amounted to violation of principles of natural justice and penalty levied on the basis of such defective notice could not be sustained.
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Penalty under section 271(1)(c) - Concealment or furnishing of inaccurate particulars - Non-specification fo particular charge in penalty notice -
AO levied penalty under section 271(1)(c). Assessee challenged this on the ground of non-specification of particular charge of offence in notice issued under section 274 read with section 271(1)(c). Held: Mere issuance of penalty notice in printed format without mentioning particular charge of offence in penalty notice amounted to violation of principles of natural justice and penalty levied on the basis of such defective notice could not be sustained.
Followed:CIT v. Vegetable Products Ltd. (1973) 88 ITR 192 (SC) : 1973 TaxPub(DT) 0421 (SC) and CIT & Ors. v. Manjunatha Cotton & Ginning Factory & Ors. 2014 TaxPub(DT) 0202 (Karn-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2009-10 to 2011-12
IN THE ITAT, KOLKATTA BENCH
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