SUJASH KUMAR MANDAL,BALASORE vs. DCIT, CENTRAL CIRCLE 2, BHUBANESWAR

ITA 188/CTK/2026Status: DisposedITAT Cuttack02 June 2026AY 2022-234 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty notice under Section 274 r.w.s. 270A was invalid because it did not mention the specific provisions or clauses of Section 270A that the Assessing Officer intended to rely upon for levying the penalty.

What were the facts?

The assessee's appeal was against an order of the CIT(A) for AY 2022-23. The primary issue was the validity of a penalty notice issued under Section 274 read with Section 270A of the Income Tax Act.

What were the issues?

Whether a penalty notice under Section 270A is invalid if it fails to specify the relevant sub-section or clause of Section 270A being invoked.

Which sections of the Income-tax Act were involved?

Section 274,Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 02/06/2026Pronounced: 02/06/2026

PerBench: This is an appeal filed by the assessee against the order of CIT(A), Bhubaneswar-2 in Appeal No. CIT(A), Bhubaneswaar-2/10084/2021-22 order dated 21/01/2026 for the assessment year 2022-23. 2. Shri Chitrasen Parida, AR represented on behalf of the assessee and Shri Vijay Singh, ld. Sr. DR represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the notice issued u/s 274 r.w.s 270A which is at page 12 of the paper-book, which reads as under:

2

3.

1 The above notice does not mention the provision and clause prop

The order continues below.

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