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Penalty not justified, if both assessment order & SCN failed to state specific charge
Case Law Details
- Case Name
- Sanraj Engineering (P) Ltd. Vs ITO (ITAT Delhi)
- 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 Delhi
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Sanraj Engineering (P) Ltd. Vs ITO (ITAT Delhi)
Levy of penalty under section 271(1)(c) was not justified, where both the assessment order and show cause notice failed to state the specific charge of concealment and/or furnishing of inaccurate particulars of income by assessee.
FULL TEXT OF THE ITAT JUDGMENT
Aggrieved by the order dated 29.09.20 16 in appeal No.84/13-14 passing by the Commissioner of Income Tax (Appeal) [in short “CIT(A)”]-28, New Delhi for 2006-07 Assessment Year, assessee preferred this appeal on the following grounds: –
“That the order dated 29.09.20...
