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Delhi HC Quashes Penalty on Lack of Specificity in Income Tax Notice
Case Law Details
- Case Name
- PCIT Vs Corteva Agriscience Pvt. Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2002-03
- Courts
- All High Courts, Delhi High Court
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PCIT Vs Corteva Agriscience Pvt. Ltd. (Delhi High Court)
Delhi High Court order on Whether penalty u/s 271(1)(c) is valid when the notice issued by AO in standard printed form does not clearly state the exact charge (concealment or furnishing inaccurate particulars)
Delhi High Court delivered a judgment on four identical appeals filed by the Principal Commissioner of Income Tax (PCIT) against Corteva Agriscience Pvt. Ltd. (formerly known as M/s PHI Seeds Private Limited). The appeals related to the Assessment Years (AYs) 2002-03, 2003-04, 2005-06, and 2010-11. The central issu...
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