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| The Tax Publishers2019 TaxPub(DT) 3009 (Cal-HC) INCOME TAX ACT, 1961
Section 271(1) (c) read with Section 274
Where the notice issued under section 274 did not specify the exact nature of contravention for which penalty could be imposed under section 271(1)(c), there exist technical defect in said notice and hence penalty was rightly deleted by Tribunal.
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Penalty under section 271(1)(c) - Notice issued under section 274 - Non-specification of charge - Defective notice
Issue arose for consideration was whether the Tribunal had correctly deleted the penalty levied under section 271(1)(c) as no details of any charge were provided to the assessee in the notice issued under section 274. Held: Unless the charge against the assessee was specific, the same could not be maintained. Therefore, penalty levied under section 271(1)(c) was rightly deleted by Tribunal as no details of any charge were provided in the notice issued under section 274.
REFERRED : Amrit Foods v. CIT of Central Excise, UP. 2005 (190) E.L.T. 433 (SC) : 2005 TaxPub(EX) 2424,Pr. CIT-19, Kolkata v. Dr. Murari Mohan Koley in (I.T.A.T. No. 306 of 2017, GA No. 2968 of 2017, dt. 18-7-2018) : 2018 TaxPub(DT) 5631 (Cal-HC)
FAVOUR : In assessee's favour
A.Y. :
IN THE CALCUTTA HIGH COURT
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