DR. JASLEEN KAUR C/O. M/S. ORTHONOVA JOINT & TRAUMA HOSPITAL ( P ) LIMITED,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

ITA 780/ASR/2025Status: DisposedITAT Amritsar29 July 2026AY 2001-026 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the failure of the AO to strike off the irrelevant portion in the penalty notice, thus not specifying the exact offense, is fatal to the penalty proceedings. This is based on High Court judgments that emphasize precision in such notices for fairness and to avoid ambiguity.

What were the facts?

The assessee appealed against penalty orders for multiple assessment years. A key ground for appeal was that the penalty notice issued by the Assessing Officer (AO) did not strike off the irrelevant portion, failing to specify whether the penalty was for concealment or furnishing inaccurate particulars of income.

What were the issues?

Whether a penalty notice under Section 271(1)(c) is invalid if it fails to specify the exact offense by not striking off the irrelevant portion.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 274

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

For Appellant: CA राज की ओर से/
For Respondent: Smt. Kulwinder Kaur, Sr.DR
Hearing: 28.07.2026Pronounced: 28.07.2026

PER M. BALAGANESH, AM: These appeals have been preferred by the assessee against the separate orders, dated 19.08.2025. 20.08.2025, 19.08.2025 and 20.8.2025 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi for Assessment Years 2001-02, 2002-03, 2004-05 and 2006-07 respectively.

2.

Identical issue is involved in all these appeals and hence they are taken up together and disposed of by this common order for the 2 780 to 783/A

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →