SUNIL KUMAR KHEMKA,PATNA vs. DCIT, CENTRAL CIRCLE 4(1), KOLKATA

ITA 556/KOL/2026Status: DisposedITAT Kolkata16 September 2026AY 2021-20226 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty notice was vague and non-speaking, rendering the penalty proceedings and the consequent order null and void. The AO's failure to specify the limb of Section 271AAB deprived the assessee of a proper opportunity to respond.

What were the facts?

The Assessing Officer (AO) initiated penalty proceedings under Section 271AAB of the Income-tax Act for undisclosed income. The notice issued by the AO did not specify the particular limb or clause of the section under which the penalty was proposed.

What were the issues?

Whether a penalty notice under Section 271AAB is valid if it fails to specify the limb or clause under which the penalty is proposed to be levied.

Which sections of the Income-tax Act were involved?

Section 271AAB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM

For Appellant: Shri AK Tulsian &
For Respondent: Shri Sanat Kumar Raha, DR
Hearing: 24.08.2026Pronounced: 16.09.2026

Per Rajesh Kumar, AM:

These are appeals of two assessees’ against the orders of the Commissioner of Income-tax (Appeals), Kolkata-27, (hereinafter referred to as the “Ld. CIT(A)”] dated 11.12.2025, 12.12.2025, 14.12.2025 for the AYs 2021-22 & 2022-23. The ITA No. 556, 557 & 558/KOL/2026 Suni Khemka & Sunita Khemka; AYs 2021-22 & 2022-23 penalt

The order continues below.

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