AMAL KUMAR PRADHAN,BALASORE vs. DCIT, CENTRAL CIERCLE 2, BHUBANESWAR

ITA 189/CTK/2026Status: DisposedITAT Cuttack02 June 2026AY 2022-234 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice under Section 274 read with Section 270A was invalid because it did not mention the specific provisions of Section 270A that the Assessing Officer intended to rely upon. Consequently, the penalty was quashed.

What were the facts?

The assessee's appeal was against an order of the CIT(A) confirming a penalty levied under Section 270A. The assessee contended that the notice issued under Section 274 read with Section 270A did not specify the relevant provision for levying the penalty.

What were the issues?

Whether a penalty notice under Section 274 r.w.s. 270A is valid if it fails to specify the exact provisions of Section 270A under which the penalty is proposed to be levied.

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), Bhubaneswar-2/10082/2021-22 orderdated 21/01/2026for 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 15 of the paper-book, which reads as under:

2

3.

1 The above notice does not mention the p

The order continues below.

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