Harmeet Kaur Sran v. Dy. CIT - Taxpublishers.in

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The Tax PublishersITA Nos. 2645, 2646 & 2647/Del./2017
2019 TaxPub(DT) 8111 (Del-Trib)

INCOME TAX ACT, 1961

Section 271(1)(c)

AO in the notice issued under section 274 read with section 271(1)(c) did not specify as to under which limb of section 271(1)(c) penalty proceedings had been initiated, i.e., whether for concealment of particulars of income or for furnishing of inaccurate particulars of income. Accordingly, penalty levied by AO on the basis of such vague and ambiguous notice was not sustianable.

Penalty under section 271(1)(c) - Concealment or furnishing of inaccurate particulars - Non-specification of particular charge in penalty notice -

AO levied penalty under section 271(1)(c). Assessee challenged this on the ground of AO's failure to specify particular charge of offence in penalty notice.Held: AO in the notice issued under section 274 read with section 271(1)(c) did not specify as to under which limb of section 271(1)(c) penalty proceedings had been initiated, i.e., whether for concealment of particulars of income or for furnishing of inaccurate particulars of income. Accordingly, penalty levied by AO on the basis of such vague and ambiguous notice was not sustainable.

Applied:Pr. CIT & Ors. v. Sahara India Life Insurance Company, Ltd. ITA 475/2019 Order, dt. 2-8-2019 : Order, dt. 2-8-2019 : 2019 TaxPub(DT) 6933 (Del-HC) and CIT & Ors. v. SSA'S Emerald Meadows (2018) 73 Taxmann.com 241 (Karn) : 2018 TaxPub(DT) 953 (Karn-HC) and CIT & Ors. v. Manjunatha Cotton and Ginning Factory & Ors. (2013) 359 ITR 565 (Karn) : (2013) 218 Taxman 423 (Karn) : 2014 TaxPub(DT) 0202 (Karn-HC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2008-09 to 2010-11

IN THE ITAT, DELHI BENCH