2021 (10) TMI 874

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....ble, JM This appeal is filed by the assessee against the order dated 12.06.2017 passed by CIT(A)-35, New Delhi for assessment year 2013-14. 2. At the time of hearing none appeared for the assessee despite giving notice. Therefore, we are proceeding on the basis of the order of the CIT(A) and submissions made by the assessee before the CIT(A). 3. The Ld. DR submitted that the penalty is as....

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....Meadows (supra) is squarely applicable in the present case. Thus, there is no particular limb mentioned in the notice issued under Section 271(1)(c) r.w.s. 274 of the Act. This issue is squarely covered by the decision of the Hon'ble Supreme Court in case of M/s. SSA' Emerald Meadow. The extract of the decision of the Hon'ble Karnataka High Court in M/s. SSA' Emerald Meadows are as....

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....ce the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed." Thus, Additional Ground No. (ii) of the assessee's appeal is allowed. Since the inception of the notice issued u/s. 271(1)(c) has become null and void, there is no ne....

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....hen the notice is not mentioning the concealment or the furnishing of inaccurate particulars, the ratio laid down by the Hon'ble High Court in case of M/s. Sahara India Life Insurance Company Ltd. (supra) will be applicable in the present case. The Hon'ble Delhi High Court held as under: "21. The Respondent had challenged the upholding of the penalty imposed under Section 271(1)(c....