2025 (5) TMI 112

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.... Tax Act,1961(hereinafter referred to as 'the Act'). 3. Shri Rajiv Khandelwal, appearing on behalf of the assessee submits that penalty of Rs. 1,78,248/- u/s. 271(1)(c) of the Act has been levied by the Assessing Officer (AO) vide order dated 21.08.2014. The CIT(A) vide impugned order in exparte proceedings has upheld penalty order. The assessee vide application dated 31.01.2025 has raised additional ground of appeal assailing validity of notice dated 13.03.2014 issued u/s. 274 r.w.s 271 of the Act being defective.. He placed on record copy of the notice dated 13.03.2014 to substantiate that the irrelevant contents of notice have not been struck off, thus making the notice defective. 3. Per contra, Shri Sanjay Kumar representing the d....

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....at the same is omnibus notice in a preprinted performa. Though, the AO has tick marked in the notice, however, it is not clearly emanating from the notice as to whether penalty u/s. 271(1)(c) of the Act is levied on the charge of 'concealment of particulars of income' or 'furnishing inaccurate particulars of income' or on both limbs of section 271(1)(c) of the Act. This makes the notice vague and defective. 7. A perusal of the assessment order reveals that the AO while recording satisfaction for levy of penalty u/s. 271(1)(c) of the Act has failed to mention the charge i.e. whether satisfaction for levy of penalty u/s. 271(1)(c) of the Act is recorded for, 'concealment of particulars of income' or 'furnishing inaccurate particulars' or '....

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....ed : 13.03.2014. F.NO. DCIT/CC-15/2013-14/ NOTICE UNDER SECTION 274 READ WITH SECTION 271 OF THE INCOME TAX ACT. 1961. (PAN: ACHPK3992J) To, Late Shri Davinder Kumar Through L/Hs. Smt. Geeta Kumar R/o D-1075, New Friends Colony, Delhi-65. Sir, Where as in the course of proceedings before me for the assessment Year 2012-2013 appears to me that you :- "have without reasonable cause failed to furnish the return of income which you . were required to furnish by a notice given under section 22(1)/22(2)./34 of the Indian Income Tax Act., 1922 or which you were required to furnish under section 139 (1) or by a notice given under section 139(2)/148 of income tax Act. 1961. No --------- dated. or have without reasonable cause filed to....