PRABHAT ENGINEERING SERVICES PRIVATE LIMITED,BHUBANESWAR vs. DCIT, CENTRAL CIRCLE -1 BHUBANESWAR, BHUBANESWAR

ITA 343/CTK/2026Status: DisposedITAT Cuttack04 June 2026AY 2014-154 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty notice was defective as it did not specify the limb under which the penalty was being levied. This defect was considered incurable, rendering the penalty unsustainable.

What were the facts?

The assessee appealed against a penalty levied under Section 271(1)(c) of the Income Tax Act. The penalty notice issued by the Assessing Officer was not specific, failing to strike off either 'concealment of particulars of income' or 'furnishing inaccurate particulars'.

What were the issues?

Whether a penalty notice under Section 274 r.w.s 271 of the Act is invalid if it fails to strike off the inapplicable limb, making the penalty unsustainable.

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, CUTTACK BENCH, CUTTACK

Before: S/SHRI GEORGE MATHAN & RAJESH KUMAR

For Appellant: Shri P.K.Mishra, Adv
For Respondent: Shri Vijaya Singh, ld Sr DR
Hearing: 04/06/2026Pronounced: 04/06/2026

Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), Bhubaneswar-2 dated 6.2.2026 in Appeal No.NFAC/2013-14/10153341 for the assessment year 2014-15 against the confirmation of penalty levied u/s.271(1)(c) of the Act for an amount of Rs.32,76,580/-

2.

Shri P.K.Mishra, ld AR appeared for the assessee and Shri Vijaya Singh, ld Sr.DR appeared for the revenue.

3.

It was submitted by ld AR that the Assessing Officer has issued notice u/s.274 r.w.s 271 of the Act on 29th December 2016, which reads as follows:

2 Assessment Year: 2014-15

“

4.

It was the submission that the Assessing Officer has not struck off the re

The order continues below.

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