Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 11 - ITAT DELHIPenalty u/s 271(1)(c) - Validity of notice has been passed u/s 274 - HELD THAT:- As could be seen from the above the Hon'ble Bombay High Court (Full Bench at Goa) in the case of Mr. Mohd. Farhan A. Shaikh [2021 (3) TMI 608 - BOMBAY HIGH COURT] while dealing with the issue of non-strike off of the irrelevant part in the notice issued u/s. 271(1)(c) of the Act, held that assessee must be informed of the grounds of the penalty proceedings only through statutory notice and an omnibus notice suffers from the vice of vagueness. Ratio of this full bench decision of the Hon'ble Bombay High Court (Goa) squarely applies to the facts of the assessee's case as the notice u/s. 274 r.w.s. 271(l)(c) of the Act were issued without striking off the irrelevant portion of the limb and failed to intimate the assessee the relevant limb and charge for which the notices were issued. We are of the opinion that, the penalty order passed u/s 271(1)(c) by the AO and the order of the CIT(A) in confirming the penalty order are erroneous. Accordingly, the penalty order dated 01/03/2017 passed by the A.O for Assessment Year 2011-12 is hereby quashed. Accordingly, Assessee’s Grounds of Appeal are allowed.
|