ITAT allowed the assessee's appeal, finding that the statutory ...

Taxpayer Wins Appeal: Procedural Defect in Notice Invalidates Penalty Under Section 271(1)(b) and Section 273B

April 5, 2025

Case Laws Income Tax AT

ITAT allowed the assessee's appeal, finding that the statutory notice under section 142(1) was not sent to the registered email addresses as defined in Explanation (t) to section 144B. The tribunal determined the assessee's explanation constituted "reasonable cause" under section 273B, thereby directing deletion of the penalty levied under section 271(1)(b). The tribunal recognized the procedural non-compliance by the revenue department in serving the notice, which effectively invalidated the penalty proceedings against the assessee.

View Source

← Previous Next →

ITAT allowed the assessee's appeal, finding that the statutory ...

Taxpayer Wins Appeal: Procedural Defect in Notice Invalidates Penalty Under Section 271(1)(b) and Section 273B

April 5, 2025

Case Laws Income Tax AT

You may also like:

ITAT invalidated reassessment proceedings due to jurisdictional defects in notice issuance under s.148. ITO Ward 3(2), Bulandsahar transferred assessee's records to ITO...

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

The ITAT ruled in favor of the non-resident Indian taxpayer, invalidating the reopening of assessment under section 147. The notice under section 148 was initially...

HC determined that typographical error in address on notice under s.148 of IT Act does not invalidate reassessment proceedings. Taxpayer's claim for India-Singapore DTAA...

The ITAT dismissed Revenue's appeal, holding that penalty under s.271G for failure to furnish transfer pricing documentation cannot be levied against the German resident...

HC held that erroneous attachment of another taxpayer's information to section 148 notice due to inadvertence does not invalidate reassessment proceedings. However, the...

Tax assessment order set aside due to defects in show cause notice, failure to consider Covid-19 impact on business operations. Taxpayer engaged in milk manufacturing...

HC held that uploading GST show cause notices solely in the 'Additional Notices and Orders' portal tab without clear navigation instructions constituted improper service....

Limitation Period for issuance of notice u/s 143(2) - Scrutiny Assessment - Relevant date - after filing of the return of income, defect notice u/s 139(9) had been sent...

Validity of Notice issued u/s 143(2) - Defective return - Removal of defect beyond 15 days u/s 139(9) - AO should have treated the return as non-est when the assessee...

HC invalidated reassessment proceedings against the petitioner under Section 148A, finding a critical procedural defect. The AO's notice failed to substantiate the claim...

HC invalidated retrospective GST registration cancellation due to procedural deficiencies in the show cause notice (SCN). The notice failed to indicate any intention of...

Penalty u/s 271(1)(c) - Defective notice - a proper satisfaction has been arrived at before initiation of penalty proceedings, and then a defect in notice including mere...

HC set aside GST assessment order due to absence of assessing officer's signature, holding it as a fatal procedural defect. The court determined that signature...

ITAT quashed assessment orders under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 due to jurisdictional defects in notice issuance....

Quick Updates: