2025 (7) TMI 1858

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....UMAR, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 16.01.2025 for the AY 2011-12. 02. The only issue pressed by the assessee is against the confirmation of penalty by the ld. CIT (A) as imposed by the ld. AO u/s 271(1)(c) of the Act, on the basis of invalid notice issued u/s....

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....e issued u/s 274 read with section 271(1)(c) of the Act dated 14.12.2018 and submitted that the ld. AO has not struck off the irrelevant limb nor indicated the relevant limb in the penalty notice and therefore, notice itself is issued without application of mind and in standard format which rendered the said notice to be invalid in the eyes of the law. Consequently, the penalty order passed u/s 27....

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....taxmann.com 581 (Cal HC), wherein the Hon'ble court has held that where in the penalty notice issued u/s 274 read with section 271 of the Act none of the relevant columns have been indicated nor the irrelevant limb been struck off. In other words, the then show cause notice issued u/s 274 read with section 271(1)(c) of the Act did not specify the charge against the assessee as to whether it wa....