NEELESH SATISH KANADE,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,

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ITA 2773/PUN/2016Status: DisposedITAT Pune12 May 2022AY 2006-0712 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 defective as it did not strike out the irrelevant limb of Section 271(1)(c), thereby vitiating the penalty order. Consequently, the enhancement of penalty by the CIT(A) was also deemed invalid.

What were the facts?

The assessee's income was assessed at a much higher amount after a search. Penalty proceedings were initiated, and the CIT(A) directed an enhancement of the penalty. The assessee appealed against the penalty order.

What were the issues?

Whether a penalty under Section 271(1)(c) is sustainable when the notice issued under Section 274 is defective by not striking out the irrelevant limb. Whether the CIT(A) can enhance a penalty that is already vitiated.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 274,Section 153A,Section 139(1),Section 251(1)(b)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Smt. Deepa Khare
For Respondent: Shri Rajesh Gawli

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 11-05-2022 Sr.PS 2. Draft placed before author 12-05-2022 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

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