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| The Tax Publishers2021 TaxPub(DT) 4466 (Del-Trib) INCOME TAX ACT, 1961
Section 271(1)(c)
In the notice issued under section 274 read with section 271(1)(c) there was no specific charge as to concealment of income or furnishing of inaccurate particulars of income. Inappropriate words in the penalty notice had not been struck off and therefore, notice was defective and penalty levied on the basis of such notice could not be sustained.
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Penalty under section 271(1)(c) - Concealment or furnishing of inaccurate particulars - Leviability - Non-specification of particular charge of offence in penalty notice
Assessee challenged penalty levied by AO under section 271(1)(c) on the ground of non-mention of particular charge of offence in penalty notice. Held: In the notice issued under section 274 read with section 271(1)(c), there was no specific charge as to concealment of income or furnishing of inaccurate particulars of income. Inappropriate words in the penalty notice had not been struck off and therefore, notice was defective and penalty levied on the basis of such notice could not be sustained.
Applied:CIT v. SSA'S Emerald Meadows (2016) 73 Taxman.com 241(Karn) : 2018 TaxPub(DT) 0953 (Karn-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2006-07 to 2010-11
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