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TMI Blog2024 (9) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... nt portion thereon mentioning the specific offence committed by the assessee. The ratio laid down in the aforesaid decision of Hon ble High Court squarely applies to the facts of the instant case before us. Similar view was taken by the Hon ble Jurisdictional High Court in the case of PCIT Vs. Sahara India Life Insurance Co. Ltd [ 2019 (8) TMI 409 - DELHI HIGH COURT] - We direct the ld. AO to delete the penalty levied u/s 271(1)(c) - Appeal of the assessee is allowed. - Shri M. Balaganesh, Accountant Member And Shri Anubhav Sharma, Judicial Member For the Assessee : Shri Satish Khosla, Adv, Shri Manish Malik, Adv And Shri Pankaj Jain, AR For the Revenue : Shri Piyush Tripthi, Sr. DR ORDER PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rative portion of the said judgement is reproduced hereunder:- Question No. 3: What is the effect of the Supreme Court's decision in Dilip N. Shroff Case (supra) on the issue of nonapplication of mind when the irrelevant portions of the printed notices are not struck off ? 187 In Dilip N. Shroff case (supra), for the Supreme Court, it is of some significance that in the standard Pro-forma used by the assessing officer in issuing a notice despite the fact that the same postulates that inappropriate words and paragraphs were to be deleted, but the same had not been done . Then, Dilip N. Shroff case (supra), on facts, has felt that the assessing officer himself was not sure whether he had proceeded on the basis that the assessee had concea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid down on this behalf, compliance with principles of natural justice would be implicit. If a statue contravenes the principles of natural justice, it may also be held ultra vires Article 14 of the Constitution. 191 . As a result, we hold that Dilip N. Shroff Case (supra) treats omnibus show-cause notices as betraying non-application of mind and disapproves of the practice, to be particular, of issuing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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