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TMI Blog2020 (4) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... ] allowed the assessee s appeal and deleted penalty levied u/s 271(1)(c) of the Act, since the show cause notice did not satisfied the requirement of law as it was not specific. Assessing officer failed the level specific charge against the assessee by issuing defective notice and this being a fatal error renders the notice liable to be quashed. - Decided in favour of assessee. - ITA No.04/Ind/2019 - - - Dated:- 29-1-2020 - Shri Kul Bharat, Judicial Member And Shri Manish Borad, Accountant Member For the Appellant : Shri Vijay Bansal, AR For the Revenue : Shri Puneet Kumar, Sr. DR ORDER PER MANISH BORAD, AM. The above captioned appeal filed at the instance of assessee pertaining to Assessment Year 2005-06 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly, vide order dated 29.06.2017 penalty of ₹ 28,500/-was levied u/s 271(1)(c) of the Act. 4. Assessee failed to get any relief before the Ld. CIT(A) who did not allow the assessee s legal ground challenging the legality of notice issued u/s 274 r.w.s 271(1)(c) of the Act and also dismissed the assessee s grounds on merits. 5. Now assessee is in appeal before the Tribunal. 6. At the outset, Ld. counsel for the assessee raised the legal issue challenging the validity of notice u/s 274 r.w.s 271(1)(c) of the Act referring to the judgment of Hon'ble Apex Court in the case of National Thermal Power Co. Ltd. vs. CIT 229 ITR 383. He further referring to the Hon'ble jurisdictional High Court s judgment in the case of Pr. CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... INCOME TAX ACT, 1961 Whereas in the course of proceedings before me for the Assessment Year 2005-06, it appears to me that you: - X *have without reasonable cause failed to furnish the return of income which you were required to furnish by a notice given under section 22(1 )/22(2)/34 of the Indian Income- Tax Act, 1922, or which you were required to furnish under section 139(1) or by a notice given under section 139(2)/148 of the Income-Tax Act, 1961, No , Dated , or have without reasonable cause failed to furnish it within the time allowed and in the manner required by the said section 139(1) or by such notice. X *have without reasonable cause failed to comply with a notice under section 22(4)/23(2) of the India Income-Tax Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and deleted penalty levied u/s 271(1)(c) of the Act, since the show cause notice did not satisfied the requirement of law as it was not specific. 11. We, therefore, respectfully following the judgment of Hon'ble jurisdictional High Court referred above and observing the fact that the assessing officer failed the level specific charge against the assessee by issuing defective notice and this being a fatal error renders the notice liable to be quashed. We, accordingly order so and delete the penalty of ₹ 28,500/- and allow the legal ground raised by the assessee. Since we have already deleted the penalty allowing legal ground dealing with the merits of the case is merely academic in nature. 12. In the result appeal of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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