BADHAM VENKATESWARLU,VISAKHAPATNAM vs. THE ACIT, CENTRAL CIRCLE-1,, VISAKHAPATNAM

ITA 197/VIZ/2026Status: DisposedITAT Visakhapatnam24 July 2026AY 2017-184 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that a notice for penalty under section 271AAB is invalid if it fails to specify the charge and the category under which the penalty is proposed. Consequently, the initiation of penalty proceedings becomes invalid, and the penalty cannot survive.

What were the facts?

The assessee appealed against a penalty order under section 271AAB. The primary contention was that the notice initiating the penalty proceedings was invalid due to ambiguity. The Assessing Officer had not specified which limb of section 271AAB was applicable.

What were the issues?

Whether the penalty notice under section 271AAB is invalid due to ambiguity and non-specification of the applicable limb.

Which sections of the Income-tax Act were involved?

Section 271AAB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI RAVISH SOOD, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

For Respondent: Shri Nilanjan Dey, CIT(DR)

PER OMKARESHWAR CHIDARA, AM: This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN: ITBA/NFAC/S/250/2025-26/1084007967(1) dated 23-Dec-2025 for the Assessment Year 201

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 271AAB

All 797 judgments and leading authorities on Section 271AAB →

Recent GST High Court judgments

Search GST case law →