The Tax Publishers2021 TaxPub(DT) 0212 (Kol-Trib)

INCOME TAX ACT, 1961

Section 271(1)(c)

AO in the show cause notice issued under section 271(1)(c) read with section 274 did not specify the charge against assessee as to whether it was for concealing particulars of income or furnishing inaccurate particulars of income, accordingly, the notice was defective and penalty levied on the basis of such notice could not be sustained.

Penalty under section 271(1a)(c) - Concealment or frunishing of inaccurate particulars - Non-mention of particular charge of offence in penalty notice -

Assessee challenged penalty levied by AO under section 271(1)(c) on the ground of AO not having specified particular charge of offence in penalty notice. Held: AO in the show cause notice issued under section 271(1)(c) read with section 274 did not specify the charge against assessee as to whether it was for concealing particulars of income or furnishing inaccurate particulars of income, accordingly, the notice was defective and penalty levied on the basis of such notice could not be sustained.

Followed:Suvaprasanna Bhattacharya v. Asstt. CIT ITA No.1303/Kol/2010, dt. 6-11-2015 : 2015 TaxPub(DT) 5064 (Kol-Trib). Relied:CIT v. SSA's Emerald Meadows ITA No.380 of 2015 dt. 23-11-2015 : 2018 TaxPub(DT) 953 (Karn-HC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. :



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