M/S EARTHTECH ENGINEERS,PATHANKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - VI, PATHANKOT

ITA 580/ASR/2017Status: DisposedITAT Amritsar21 February 2019AY 2009-106 pages
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What did the Tribunal hold?

The Tribunal held that the penalty notice was bad in law because it did not specify which limb of Section 271(1)(c) was invoked, indicating a non-application of mind by the Assessing Officer. Therefore, the penalty was cancelled.

What were the facts?

The assessee challenged a penalty levied under Section 271(1)(c) of the Income Tax Act. The penalty notice issued by the Assessing Officer did not specify whether it was for concealment of income or furnishing inaccurate particulars of income.

What were the issues?

Whether a penalty under Section 271(1)(c) is valid when the notice fails to specify whether it's for concealment or inaccurate particulars of income.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 274

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: Sh. N. S. Saini & Sh. N. K. Choudhry

For Respondent: Smt. Ratinder Kaur, DR
Hearing: 20.02.2019Pronounced: 21.02.2019

Per N. S. Saini, AM:

These are the two appeals filed by the assessee for assessment year 2009-10 challenging the levy of penalty u/s 271(1)(c) of the Act by DCIT-VI, Pathankot of Rs.9,77,480/-.

ITA Nos. 553 & 580/Asr./2017 2 Earthtech Engineers

2.

In view of the above stated facts, the appeal No. 553/Asr./2017 is dismissed on the ground of filing du

The order continues below.

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