SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DCIT/ACIT(CEN)-1 CHD, CHANDIGARH

ITA 1540/CHANDI/2025Status: DisposedITAT Chandigarh22 September 2026AY 2014-156 pages
AI SummaryAllowed

What were the facts?

The assessee made significant purchases from its holding company, which were considered 'specified domestic transactions'. The assessee failed to furnish the prescribed report (Form No. 3CEB) for these transactions. Subsequently, penalty proceedings were initiated and an order was passed after the relevant provision of the Income Tax Act was omitted.

What did the Tribunal hold?

The tribunal held that since the foundational provision (Section 92BA(i)) that triggered the penalty was omitted from the statute before the penalty order was passed, the penalty could not be sustained. The omission of a provision is considered as if it never existed, unless there is a saving clause.

What were the issues?

Whether penalty under Section 271BA can be levied for non-furnishing of Form 3CEB when the relevant provision (Section 92BA(i)) was omitted from the statute prior to the penalty order.

Which sections of the Income-tax Act were involved?

Section 271BA,Section 92BA,Section 92E

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

For Respondent: Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR

Heard together (3 matters)

ITA No.1540/CHANDI/2025
ITA No.1541/CHANDI/2025
ITA No.1542/CHANDI/2025

Read from the judgment's own cause title. This page is filed under one of them.

RAJESH DAMODARLAL SHARMA (Judicial Member)

1.

Aforesaid three appeals by assessee have identical facts as well as issues i.e., confirmation of penalty u/s 271BA for Rs.1 Lacs each. First,

The order continues below.

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