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TMI Blog2023 (4) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 273(2)(a) while actual charge by subsequent notice issued under Section 273(2)(aa) - HELD THAT:- Tribunal observed that the penalty was imposed after allowing proper opportunity to the assessee with respect to specific default under Section 273(2)(aa). Tribunal held that the mistake in mentioning wrong section in the assessment order and the first notice was only of a clerical nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Present: For the Appellant : Mr. Divya Suri, Advocate with Ms. Sameeksha Gupta, Advocate. For the Respondents : Mr. Rishabh Kapoor, Advocate. Ritu Bahri, J. This order shall dispose of two income tax appeals i.e. ITA No. 12 of 2003 and ITA No. 13 of 2003 as the issue involved in both the appeals is identical. For the sake of brevity, facts are being extracted from ITA-12- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee on 29.10.1995. The assessee filed reply vide letter dated 31.10.1995 with reference to default mentioned under Section 273(2)(aa) and the same was duly taken into account while imposing the penalty. The Tribunal observed that Section mentioned in the assessment order of the first notice issued under Section 273(2)(a) does not vitiate the penalty proceedings and invalidate the penalty ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... logy was accepted. The Tribunal held that the penalty had been imposed by the Assessing Officer after due application of mind and on the technical ground and that the initial notice given under Section 273(2)(a) cannot be made a ground for quashing the penalty levied under Section 273(2)(aa). The CIT(A) had rightly set aside the order of CIT(A) and directed the Assessing Officer to recompute th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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