Case Law Details
Case Name : Mr.Lakhamshi J. Gala Vs DCIT (ITAT Mumbai)
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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Brief of the case: ITAT Mumbai held in J. Gala Vs DCIT that for levying the penalty u/s 271(1)(b) revenue has to give a reasonable opportunity of being heard to the assessee, without which penalty could not be levied. Further for giving reasonable opportunity of being heard, AO should give a separate notice to the assessee that failure to reply by the assessee penalty u/s 271(1)(b) would be levied.
Moreover initializing the penalty in the same order through which AO was calling for some information from the assessee would not be sufficient, separate order to initiate the penalty has to be gi...
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In u/s 271(1)(b) there is any imprisonment