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S.271(1)(b) Penalty not for mere technical non-compliance but for actual or habitual defaulters
Case Law Details
- Case Name
- Swarnaben M. Khanna Vs DCIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Ahmedabad
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RELEVANT PARAGRAPH
4 Before us, the learned AR submitted that the notice u/s 142(1) was issued to all the four persons viz. Shri Kaushal M, Sangeetaben K Khanna, Madanlal M Khanna and Swarnabcn M Khanna for AY 2006-07 only. However, in addition to this, the Id. AO had issued letters on 14-8-07 in some cases also on 17-8-07 requiring these assessees to furnish detailed information for all the six assessment years and such notice was required to be complied with by 27-8-07. However, in the letter so issued in the case of Shri Kaushal M Khanna, it was mentioned that this letter be treated as noti...
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kindly send a format letter drafting for non compliance of notice u/s 271(1)(b) how to drop penalty proceedings
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Hindustan Steel Ltd vs State of Orissa 83 ITR 26 (SC) –Penalty should not be imposed unless the party obliged, either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest or acted in conscious disregard of its obligation.
2. If assessment order is passed u/s 143(3) and not u/s 144 of the Act, then non-compliance is deemed to waived. Case laws:
(i) Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust Vs. Assistant Director of Income Tax – 115 TTJ Delhi 419
(ii) Swarnaben M. Khanna v. DCIT , Appeal No.: ITA Nos. 2822, 2834, 2826,2828,2830, 2832 & 2833 /Ahd./2009, Decided on: December 31, 2009
(iii) Smt Pramila K. Seth vs ACIT ITA No.6066,608 to 613/2011/Mum/ITAT “C” Bench order dated 25.04.2013
(iv) Zunzubhai P. Patel vs ACIT ITA No.3194/2009/Ahd order dated 31.05.2011
(v) Paigam Impex Pvt Ltd vs ACIT (ITAT Delhi) ITA Nos. 4787 to 4791/2013/Del/order dated 6.02.2014
(vi) Mrs. Shakuntla Hiralal Malu Vs.DCIT – ITA No.1116/PN/09 to 1122/PN/09 – ITAT Pune Bench ‘B’, Pune.
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