2025 (3) TMI 229

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..... ssee did not clarify whether the penalty was proposed to be imposed on the grounds of concealment or furnishing inaccurate particulars. The necessary box containing the two options was not ticked. Thus, the Assessee had no clear notice about the case it was required to meet. Thus, we are satisfied that the questions now proposed, stand answered against the Revenue, inter alia by Mohd. Farhan [202 .....

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..... the penalty has not been mentioned by the AO in the penalty notice, without appreciating that the AO has categorically stated in the Assessment order that the assessee has defaulted on both the limbs of penalty and hence, the penalty was initiated on both the grounds and as such there was no need to strike off any one of the limbs.? b) Whether on the facts and circumstances of the case and in .....

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..... s. Deputy Commissioner of Income Tax, Central Circle 1, Belgaum [2021] 125 taxmann.com 253 (Bombay). 5. We have perused the impugned order and find that, in this case, the notice issued to the Assessee did not clarify whether the penalty was proposed to be imposed on the grounds of concealment or furnishing inaccurate particulars. The necessary box containing the two options was not ticked. Thus, .....

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..... striking off the irrelevant matter-vitiate the penalty proceedings? 181. It does. The primary burden lies on the Revenue. In the assessment proceedings, it forms an opinion, prima facie or otherwise, to launch penalty proceedings against the assessee. But that translates into action only through the statutory notice under section 271 (1) (c), read with section 274 of IT Act. True, the assessmen .....

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..... ions and other cases have adopted an approach more in consonance with the statutory scheme. That means we must hold that Kaushalya does not lay down the correct proposition of law....." 7. Thus, we are satisfied that the questions now proposed, stand answered against the Revenue, inter alia by the Full Bench of this Court in the case of Mohd. Farhan (supra). 8. For the above reasons, we decline .....

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