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Failure to specify exact charge in section 274 notice makes it invalid
Case Law Details
- Case Name
- Jehangir HC Jehangir Vs ACIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- All ITAT, ITAT Mumbai
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1. Briefly stated the assessee, being resident individual engaged in development of land by construction of residential/ commercial premises, was assessed for impugned AY u/s 143(3) at Rs. 28,20,17,740/- after certain adjustments/ dis allowances as against returned income of Rs. 18,95,66,240/-. One of the dis allowances pertained to dis allowances u/s. 40(a)(ia) amounting to Rs. 1,81,29,209 for non- deduction of tax at source on certain contractual payments. Another adjustment was related with assessee’s claim towards set-off of unabsorbed brought forward business losses fo...
Author Info
excellent discussion. Kindly cite me more cases of applicability of sec. 292B in defective penalty cases.
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