This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Penalty U/s 271(1)(c) Deleted Due to Defective Notice – No Specific Charge Mentioned
Case Law Details
- Case Name
- Dazzler Confectionery Company Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Dazzler Confectionery Company Vs ITO (ITAT Mumbai)
Penalty u/s 271(1)(c) Deleted Due to Defective Notice – No Specific Charge Mentioned
AO levied penalty of ₹44.79 lakh u/s 271(1)(c) on disallowances relating to pre-operative expenses & 35D deduction. Penalty notice u/s 274 was issued using “concealment OR furnishing inaccurate particulars” without specifying the exact charge.
Assessee challenged penalty on ground of defective notice. Revenue argued that defect is curable & no prejudice caused.
ITAT held:
AO failed to specify exact limb of section 271(1)(c) in notice → non-a...
Author Info
