2016 (4) TMI 1151

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....appeal of the assessee is directed against the order dated 10th October 2013, passed by the learned Commissioner (Appeals)-23, Mumbai, confirming imposition of penalty under section 271(1)(c) of the Income Tax Act, 1961 (for short "the Act") for an amount of Rs. 89,950, for the assessment year 2008-09. 2. Brief facts are, assessee an individual filed his return of income for the impugned assessme....

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....uing A notice to show cause. In response to the show cause notice issued by the Assessing Officer, the assessee requested for dropping the penalty proceeding but the Assessing Officer rejecting the explanation of the assessee imposed penalty of Rs. 89,954 under section 271(1)(c) of the Act. 3. The learned Commissioner (Appeals) also confirmed imposition of penalty under section 271(1)(c). 4. Lea....

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....iii) Salman Khan v/s ACIT, ITA no.2559/Mum./2013, dated 30th July 2014. 5. Learned Departmental Representative, however, justifying imposition of penalty submitted, if assessee's case would not have been selected for scrutiny, the assessee would have got away with excess relief claimed. In this context, he referred to the decision of the Hon'ble Delhi High Court in CIT v/s Zoom Communication ....