Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Penalty u/s 271AAB - In absence of the requisite contents of ...


Penalty Order Quashed: Section 271AAB Proceedings Challenged for Lack of Specific Charges, Not Rectifiable u/s 292BB.

April 20, 2019

Case Laws     Income Tax     AT

Penalty u/s 271AAB - In absence of the requisite contents of specific charge the initiation of proceedings cannot be sustained being bad in law - such defect is not curable u/s 292BB - quashed the penalty order

View Source

 


 

You may also like:

  1. Reassessment proceedings against dead person - whether curable defect u/s 292BB? - The purpose of issue of notice is to make the noticee aware of the nature of the...

  2. ITO Jurisdiction over the assessee to issue notice u/s 143(2) - rectifiable error u/s 292BB - As in the case on hand, the revenue sought to take coverage under Section...

  3. Penalty u/s 271(1)(c) - The Appellate Tribunal observed that the appellant, during reassessment proceedings, had filed their return of income but failed to provide...

  4. Revocation of customs broker license challenged due to lack of specific allegations in show cause notice regarding violations of Regulations 11(n) and 17(9) of 2013...

  5. Recovery of cost recovery charges under Handling of Cargo in Customs Areas Regulations, 2009 is not sustainable due to lack of statutory mechanism and prescribed...

  6. Maintainability of Refund claim - Order of assessment was not challenged - the Tribunal upheld the department's action, stating that customs duty is to be charged based...

  7. Tribunal set aside charge-sheet against Income Tax Commissioner for deleting addition while deciding appeal hastily. Order initially reversed by ITAT but later remanded...

  8. Attachment of Bank account of petitioner - After the expiry of one year period, the authority has issued the fresh order of provisional attachment, such action of the...

  9. Block assessment u/s 158BC - Notice u/s 143(2) not issued - Whether curable defect u/s 292BB? - Since Section 292BB only speaks of a notice being deemed to be valid in...

  10. Under the SARFAESI Act, a bank's charge takes priority over the State's claim for outstanding dues related to specific land. The High Court held that the charge created...

  11. Reassessment proceedings were held invalid due to lack of proper jurisdiction by the Assistant Commissioner of Income Tax while issuing the notice u/s 148. The...

  12. Proper officer - Jurisdiction of Initiate investigation proceedings by the Central GST and State GST authorities simultaneously - cross-empowerment - The Court found...

  13. The case involves a challenge to a refund claim for service tax u/s unjust enrichment principles. CESTAT held that refund can only be granted based on the assessment...

  14. The case involves property forfeiture under SAFEMA, which was also part of TADA proceedings. The Appellant's challenge based on different statutes was rejected. The...

  15. Reopening of assessment u/s 147 - notice in the name of dead person - the applicability of Section 292BB of the Act, 1961 has been held to be attracted to an assessee...

 

Quick Updates:Latest Updates