Penalty u/s.271(1)C

[SITARAM AGRAWAL]

Notice Received on 04-10-2011 u/s. 271(1)(c) read with sec.274 calling for explaination on

29-09-2011. Pl explain validity and also the case law.

Thanks

AGRRAWAL S.C.

Showcause notice is invalid.It amount to giving no opportunity not being heard.Consequenty any penalty levied on the basis of illegal and invalid notice cannot be upheald  in appeal.

Today reply was given by me and not my father. I am student of C.A.(Final).That was my personnal view.

Manisha Sharma

Student C.A.(Final)

AI Summary

Validity of show cause notice: lack of meaningful hearing opportunity undermines penalties under tax procedure rules.
A show cause notice that fails to afford a meaningful opportunity to be heard is procedurally defective; penalties based solely on such an invalid notice lack procedural foundation because the audi alteram partem requirement is not satisfied.