The assessee raised an issue before the CIT(Appeals) which was ...

Taxpayer challenges legality of vague penalty notice - CIT(Appeals) omission allows ITAT remand for adjudication.

Case Laws Income Tax

November 25, 2024

The assessee raised an issue before the CIT(Appeals) which was not adjudicated. The assessee can raise this unadjudicated issue before the Tribunal by way of an application u/r 27 of ITAT Rules, 1963, as per judicial precedents. The issue relates to the legality of the penalty notice issued u/s 274 read with Sections 270A/271AAB, without specifying the relevant limb. Since the CIT(Appeals) did not decide this legal issue, and the assessee raised it for the first time before the Tribunal, the file needs to be remanded to the CIT(Appeals) to consider the preliminary legal issue regarding the validity of penalty proceedings initiated based on the vague notice.

View Source

← Previous Next →

The assessee raised an issue before the CIT(Appeals) which was ...

Taxpayer challenges legality of vague penalty notice - CIT(Appeals) omission allows ITAT remand for adjudication.

Case Laws Income Tax

November 25, 2024

You may also like:

Penalty u/s 271AAB - Defects in the notice issued u/s 274 - CIT(A) reduced the penalty to 10% applying provisions of Section 271AAB(a) of the Act as against penalty...

Penalty imposed u/s 270A(9) for underreporting and misreporting of income was challenged due to non-specification of clear charge. The Tribunal held that underreporting...

The assessee challenged the penalty imposed u/s 271(1)(c) for short credit of sale consideration received from the sale of copyrights and cable rights. The issue...

Tax authority rejected rectification application filed by taxpayer for zero-rated supply citing violation of principles of natural justice. Court examined impugned...

The Appellate Tribunal considered two issues: Penalty u/s 271(1)(c) and u/s 270A. For the first, the Tribunal found the penalty notice defective as it did not specify...

Levy of penalty on CHA u/s 114(i) and 114AA of the Customs Act, 1962 - acts of omission and commission in relation to the attempted illegal export of Red Sanders - So,...

Refund of CGST & SGST wrongly paid - Interpretation of the term “subsequently held” - the term “subsequently held” in section 77 of CGST Act, 2017 or under section 19 of...

Levy of penalty u/s 114 and 114AA of the Customs Act, 1962 - Smuggling - The Revenue has not made any attempt to attribute the prior knowledge as to the involvement of...

Penalty proceedings for a default committed by a deceased - legal representatives - Levy of penalty u/s 271B for non-furnishing of Tax Audit Report within the prescribed...

Penalty u/s 271B - non maintenance of books off account by the taxpayer as a civil contractor - no books of accounts prescribed - penalty deleted - AT

Challenge to the recovery notices without challenging the order-in-original - service tax was collected but not paid - the petitioner cannot challenge the consequential order - HC

Validity of notice proposing levy of penalty - mere initiation of penalty proceedings cannot be challenged unless some formal order on the point has been passed in...

The Appellate Tribunal considered the issue of penalty u/s 271(1)(c) of the Act. It was questioned whether a precise charge was brought against the assessee and if the...

Levy of penalty u/s 129 (3) of the GST Act - Allegation that appellant/petitioner did not generate e-Way Bill with a view to evade tax - Despite the petitioner...

Levy of penalty u/s 272A(1)(d) - The bonafide or other wise malafide of non compliance is also required to be kept in mind. The tax and interest are statutory levies,...

Quick Updates: