Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
The ITAT held that the penalty notice issued under section 274 read with section 271(1)(c) was invalid as the AO failed to strike off the irrelevant limb or indicate the relevant limb in the notice, rendering it mechanically issued and without application of mind. Consequently, the penalty order under section 271(1)(c) was quashed. The Tribunal relied on precedents establishing that a show cause notice must clearly specify the charge-whether concealment of income or furnishing inaccurate particulars-to be valid. In the absence of such specification, the notice is defective, and the penalty cannot be sustained. Accordingly, the appeal of the assessee was allowed, and the penalty order was set aside.
The ITAT held that the penalty notice issued under section 274 read with section 271(1)(c) was invalid as the AO failed to strike off the irrelevant limb or indicate the relevant limb in the notice, rendering it mechanically issued and without application of mind. Consequently, the penalty order under section 271(1)(c) was quashed. The Tribunal relied on precedents establishing that a show cause notice must clearly specify the charge-whether concealment of income or furnishing inaccurate particulars-to be valid. In the absence of such specification, the notice is defective, and the penalty cannot be sustained. Accordingly, the appeal of the assessee was allowed, and the penalty order was set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
