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Penalty Quashed Due to Vague 271(1)(c) Notice Without Specifying Charge
Case Law Details
- Case Name
- Shring Construction Company Pvt. Ltd. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Delhi
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Shring Construction Company Pvt. Ltd. Vs DCIT (ITAT Delhi)
Vague 271(1)(c) Notice Fatal: Delhi ITAT Quashes ₹2.01 Cr Penalty for Not Specifying Charge
Delhi ITAT, Delhi Bench ‘F’, in Shring Construction Company Pvt. Ltd. Vs DCIT (ITA No.7056/Del/2018; AY 2011-12; order dated 19-12-2025), allowed the assessee’s appeal and deleted penalty of ₹2.01 crore levied u/s 271(1)(c) on the ground of invalid and ambiguous penalty notice.
The Tribunal found that the show-cause notice u/s 274 r.w.s. 271(1)(c) was issued in a mechanical, proforma manner, without specifying whether the penalty was f...
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