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| The Tax Publishers2021 TaxPub(DT) 0331 (Ind-Trib) INCOME TAX ACT, 1961
Section 271AAA
Where AO, instead of mentioning specific charge in the notice as provided under section 271AAA read with section 274 merely mentioned one line imported from section 271(1)(c) which, in the instant case, was not applicable on assessee, the notice became defective and penalty levied on the basis of such notice could not be sustained.
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Penalty under section 271AAA - Leviability - Non-mention of specific charge of offence in penalty notice -
Assessee challenged penalty levied by AO under section 271AAA on the ground of AO not having mentioned particular charge of offence against assessee. Held: AO had not mentioned specific charge in the notice as provided under section 271AAA read with section 274. Rather, AO merely mentioned one line imported from section 271(1)(c) which, in the instant case, was not applicable on assessee. Accordingly, notice was defective and penalty levied on the basis of such notice could not be sustained.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2011-12 & 2012-13
IN THE ITAT, INDORE BENCH
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