Non striking off of irrelevant limb in penalty notice is a substantive defect

Bengal Bonded Warehouse Ltd. Vs ACIT (ITAT Kolkata)

We have heard the rival contentions and perused the material on record including the impugned notice u/s 274 read with Section 271(1)(c ) dated 31.3.2015. We observe that the notice u/s 274 read with Section 271(1)(c ) dated 31.3.2015 was issued in a mechanical manner and in standard format without mentioning one of the two limbs on which the penalty was proposed to be levied.

The AO finally imposed penalty u/s 271(1)(c ) of the Act of Rs

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