SANDIP D. PATIL, L/H OF LATE DINKAR A. PATIL,KOLHAPUR vs. INCOME-TAX OFFICER, WARD - 1 (2), KOLHAPUR

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ITA 1680/PUN/2019Status: DisposedITAT Pune11 October 2022AY 1996-977 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty notice was bad in law as it failed to specify the exact default, making the penalty proceedings void. Following the jurisdictional High Court's decision, the penalty was directed to be deleted.

What were the facts?

The Assessing Officer (AO) initiated penalty proceedings under Section 271(1)(c) against the assessee. The penalty notice issued by the AO was unclear as to whether it was for concealment of income or furnishing inaccurate particulars.

What were the issues?

Whether a penalty under Section 271(1)(c) is valid when the notice issued under Section 274 does not clearly specify the nature of the default (concealment of income vs. furnishing inaccurate particulars).

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 274

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “B”

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Pramod Shingte – AR
For Respondent: Shri M.G.Jasnani – DR
Hearing: 20/07/2022Pronounced: 11/10/2022

आदेशक��ितिलिपअ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. िवभागीय�ितिनिध, आयकर अपीलीय अिधकरण, “बी” ब�च, 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड�फ़ाइल / Guard File. 6.

to 1683/PUN/2019 (04 Appeals) Late Dinkar Arjun Patil L/h Sandip Dinkar Patil[A]

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