2025 (8) TMI 42

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.... KUMAR, 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 27.05.2024 for the AY 2016-17. 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....

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....t since the penalty order was passed in consequence to invalid notice u/s 271(1)(c) of the Act, therefore, all the consequential proceedings/ orders are invalid and may be quashed. The ld. AR referred to the notice issued u/s 274 read with section 271(1)(c) of the Act and submitted that the ld. AO has not struck off the irrelevant limb nor indicated the relevant limb in the penalty notice and ther....

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..... DCIT (2025) 171 taxmann.com 647 (Raipur)" 05. The ld. DR heavily relied on the orders of the ld. lower authorities. 06. After hearing the rival contentions and perusing the materials available on record, we find from the perusal of the notice that the ld. AO has not struck off the irrelevant limb of the notice nor indicated the relevant limb, therefore, the notice has been issued in a mech....