Case Law Details
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 relevant limb and charge for which the notices were issued. Thus penalty order passed by the Assessing Officer and the order of the CIT(A) in confirming the penalty order are erroneous.
Accordingly penalty order dated 23.08.20 18 passed by the Assessing Officer for the assessment year 2008-09 is hereby quashed and the appeal of the assessee is allowed.
FULL TEXT OF THE ORDER OF ITAT DELHI
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