SHRI RAEES AHMAD KHAN,BOKARO STEEL CITY vs. DCIT,CIRCLE-3(1), BOKARO STEEL CITY

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ITA 331/RAN/2018Status: DisposedITAT Ranchi04 March 2020AY 2014-152 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that specifying the limb for penalty proceedings is mandatory at the time of finalization of assessment. Relying on various High Court judgments, the Tribunal found merit in the assessee's contention.

What were the facts?

The assessee challenged penalty orders under Section 271(1)(c) because the Assessing Officer's assessment orders did not specify under which limb the penalty proceedings were initiated. The Revenue argued this compliance was only necessary at the notice stage.

What were the issues?

Whether penalty proceedings under Section 271(1)(c) are valid if the assessment order does not specify the limb under which they are initiated.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, RANCHI BENCH “SMC” RANCHI

Before: Shri S.S, Godara

Shri Devesh Poddar, Advocate आवेदक क� ओर से/By Assessee Shri Ajoy Kumar Adl.CIT-DR राज�व क� ओर से/By Respondent 04-03-2020 सुनवाई क� तार�ख/Date of Hearing 04-03-2020 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R (Oral) These three assessee’s appeals for assessment years 2010-11, 2012-13, & 2014-15, arise against the Commissioner of Income-tax (Appeals) Hazaaribagh’s separate orders; all dated 02.08.2018, passed in case Nos. 10444, 10446 & 10447/2017-18, imposing penalty(ies) of Rs.97,400/-, Rs.1,37,650 & Rs.1,38,500/- involving proceedings u/s. 271(1)(c) of the Income Tax Act, 1961; in short ‘the Act’; respectively. Heard both the parties. Case file(s) perused.

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