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No Section 271(1)(c) penalty if AO not indicate which limb is attracted
Case Law Details
- Case Name
- PCIT Vs Shyam Sunder Jindal (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09 to 2011-12
- Courts
- All High Courts, Delhi High Court
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PCIT Vs Shyam Sunder Jindal (Delhi High Court)
Introduction: The Delhi High Court, in the case of Principal Commissioner of Income Tax (PCIT) vs. Shyam Sunder Jindal, addressed appeals related to Assessment Years (AYs) 2011-12, 2008-09, 2010-11, and 2009-10. The core issue revolved around the imposition of a penalty under Section 271(1)(c) of the Income Tax Act, 1961, and whether the penalty notices provided sufficient specificity regarding the grounds for imposition.
Background: The appeals challenged the common order passed by the Income Tax Appellate Tribunal in June 2021.
Penalty Notices a...
