DINESH KUMAR SHARMA,KASHIPUR vs. INCOME TAX OFFICER, KASHIPUR

ITA 278/DDN/2026Status: DisposedITAT Dehradun23 July 2026AY 2016-177 pages
AI SummaryAllowed

What were the facts?

The assessee claimed a deduction under Section 89(1) which was disallowed and the Assessing Officer initiated penalty proceedings under Section 271(1)(c). The penalty was confirmed by the CIT(A).

What did the Tribunal hold?

The Tribunal held that the penalty notice issued under Section 274 read with Section 271(1)(c) was invalid as it did not specify the exact charge against the assessee. Therefore, the penalty proceedings were bad in law.

What were the issues?

Whether a penalty under Section 271(1)(c) is valid when the notice issued under Section 274 does not specify whether the penalty is for concealment of income or furnishing inaccurate particulars of income.

Which sections of the Income-tax Act were involved?

Section 89(1),Section 10(10C),Section 271(1)(c),Section 274

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN

Before: Shri Raj Kumar Chauhan & Shri Sanjay Awasthi

For Appellant: CA &
Hearing: 23.07.2026Pronounced: 23.07.2026

Per Raj Kumar Chauhan, Judicial Member:

The appeal of the assesseeis directed against the order dated 25.03.2026 of ld. CIT(A)/NFAC, Delhi passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) wherein, the penalty levied by the Assessing Officer u/s 271(1)(c) of the Act has been confirmed.

2.

The assessee, an individual, filed his return of income for the A.Y. 2016-17 declaring total income of Rs.2,70,420/-. The assessment was completed u/s 143(3) of the Act at a total income of Rs.14,43,700/- by disallowing the deduction claimed by the assessee u/s 89(1) of the Act in respect of voluntary retirement compensation, holding th

The order continues below.

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