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Defective U/s 271(1)(c) Notice Makes Penalty Void; No Merger on SLP Dismissal – ITAT Chennai
Case Law Details
- Case Name
- RR Industries Ltd Vs DCIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09 to 2010-11
- Courts
- All ITAT, ITAT Chennai
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RR Industries Ltd Vs DCIT (ITAT Chennai)
Defective Penalty Notice = Penalty Void – Failure to Strike Off Limb u/s 271(1)(c) Held Fatal – Doctrine of Merger Not Applicable to SLP Dismissal – ITAT Chennai
ITAT Chennai deleted penalty u/s 271(1)(c) holding that show-cause notice issued u/s 274 was vague & invalid where AO failed to specify whether charge was “concealment” or “furnishing inaccurate particulars”. Tribunal relied on jurisdictional HC ruling in Babuji Jacob & held that non-application of mind in penalty notice vitiates entire proceedings. ITAT r...
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