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AO has to strike off & specify the limb to initiate penalty proceedings
Case Law Details
- Case Name
- Deutsche Bank AG, Mumbai vs. ADIT (International Taxation) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2000-01 & 2001-02
- Courts
- All ITAT, ITAT Mumbai
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Advocate Akhilesh Kumar Sah
Deutsche Bank AG, Mumbai vs. ADIT (International Taxation) (ITAT Mumbai)
Assessing Officer has to strike off and specify the charge/limb for which he is proposing to initiate penalty proceedings under section 271(1)(c): Deutsche Bank case
Recently, in Deutsche Bank Ag, Mumbai vs. ADIT (International Taxation) [ITA.No. 4723 & 4724/MUM/2015 (A.Y: 2000-01 & 2001-02), decided on 05.01.2018], the issue was that the Assessing Officer did not specify the charge for which the penalty proceedings were initiated under section 271(1)(c) of the Income Tax Act, 1961 ...
