HAMMI LAL VERMA,SULTANPUR vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, NFAC

ITA 105/ALLD/2024Status: DisposedITAT Allahabad25 September 2026AY 2015-164 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty under Section 271(1)(c) could not be sustained because the notice issued under Section 148 was bad in law, and the assessee's returned income was accepted. Therefore, the penalty was directed to be deleted.

What were the facts?

The Assessing Officer reopened the assessee's case based on information about deposits and cash. The assessee filed a return which was accepted, but penalty proceedings under Section 271(1)(c) were initiated and confirmed by the CIT(A).

What were the issues?

Whether penalty under Section 271(1)(c) can be imposed when the notice under Section 148 is bad in law and the returned income was accepted.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI KUL BHARAT

For Appellant: Shri G. G. Dobriyal, Advocate
For Respondent: Shri A. K. Singh, Sr. CIT- DR

PER KUL BHARAT, VICE PRESIDENT.:

This appeal by the assessee is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 05.06.2024, pertaining to the assessment year 2015-16. The assessee has raised the following grounds of appeal: -

“1. Under the facts and circumstances of the case and in law the order passed by the Id. A.O. and confirmed by the Id. CIT (A) u/s 271(1)(c) against the facts and circumstances of the case.

2.

Under the facts and circumstances of the case and in law the order passed by the Id. A.O. and confirmed by the Id. CIT (A) u/s 271(1)(c) of the LI Act, 1961 is against the principles of judicial consisten

The order continues below.

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