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TMI Blog2023 (8) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... , Standing Counsel. For the Respondent : Mr Rohit Jain with Mr Aniket D. Agrawal, Advocates. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) 1. These appeals concern the following Assessment Years (AYs): AY 2011-12 (in ITA 189/2023), AY 2008-09 (in ITA 190/2023), AY 2010-11 (in ITA 191/2023) and AY 2009-10 (in ITA 192/2023). 2. Via these appeals, a challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-DB. 4.1 The relevant observations made in the said judgment are extracted hereafter: "7. In our opinion, the conclusion reached by the Tribunal in the instant case that the notice for imposition of penalty under Section 271(1) (c) of the Act, did not specify which limb of the said provision the penalty was sought to be levied, is covered by the following decisions, which includes a decision r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by this court in Pr. Commissioner of Income Tax, Delhi-7 v. Unitech Reliable Projects Pvt. Ltd., 2023:DHC:4258-DB. 5.1 The following observations made in the PCIT v. Unitech Reliable Projects Ltd. case, being relevant insofar as this case is concerned, are extracted hereafter: "19. We may note, that even the assessment order dated 14.03.2015, whereby penalty proceedings were triggered, did n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces for the assessee. The AO is required to apply his mind to the material particulars, and indicate clearly, as to what is being put against the respondent/assessee when triggering the penalty proceedings. 22. In case the AO concludes, that a case is made out under Section 271(1)(c) of the Act, he needs to indicate, clearly, as to which limb of the said provision is attracted. The reason we sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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