2024 (8) TMI 1531

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er Bench : These appeals preferred by the assessee emanates from separate orders of ld. CIT(A)- Patna-3 dated and assessment years as mentioned therein as per the grounds of appeal on record. 2. At the time of hearing the parties herein submitted that the facts and circumstances in all these appeals are similar and identical including the issues involved in these appeals. Having heard the su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shaik vs. Dy. CIT (2021) 125 taxmann.com 253 (Bom.) considered this very issue. Answering the question in affirmative, the full bench held that a defect in notice of not striking the inappropriate words vitiates the penalty even though the AO had properly recorded the satisfaction for imposition of penalty in his order u/s143 (3) of the Act. In another judgment, the Hon'ble Bombay High Court i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....come, then such notice is void ab initio and bad in law. This view of the Hon'ble Karnataka High Court was upheld by the Hon'ble Apex Court whereby the SLP filed by the Department was dismissed in CIT vs. SSA Emeralds Meadows (2016 )242 taxmann 180 (S.C). 6. We must reiterate and we feel appropriate in this context of adjudication also to revisit the classic decision of Hon'ble Karn....