Penalty Notice without Striking Off Irrelevant Limb is defective notice

Ancha Shankar Rao Vs ACIT (ITAT Delhi)

While dealing with the issue of non-strike off of the irrelevant part in the notice issued u/s.27 1(l)(c) of the Act, it was held that assessee must be informed of the grounds of the penalty proceedings only through statutory notice and an omnibus notice suffers from the vice of vagueness.

In this case notice u/s. 274 r.w.s. 271 of the Act was issued without striking off the irrelevant portion of the limb and failed to intimate the assessee the releva

Please become a Premium member. If you are already a Premium member, login here to access the full content.