Section 271(1)(c) penalty not leviable if Penalty Notice is defective

Ecorea & Kuroda Electric India Private Limited Vs DCIT (ITAT Pune)

At the outset the Ld.AR invited our attention to the Notices under section 274 r.w.s. 271(1)(c) of the Act dated 04/05/2017 and 29/06/2017 issued by the AO. The Ld. Authorised Representative(ld.AR) of the assessee explained that the appropriate clause has not been strike out by the AO in the notice. The Ld. Departmental Representative (ld. DR) for the Revenue could not rebut this fact.

It is held that the Penalty Notice

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