2025 (3) TMI 1947

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.... : Shri R.R. Makwana ORDER PER RAHUL CHAUDHARY, JUDICIAL MEMBER: 1. The present appeal preferred by the Assessee is directed against the order, dated 25/11/2024, passed by the National Faceless Assessment Centre, Delhi, [hereinafter referred to as 'the CIT(A)'] under Section 250 of the Income Tax Act, 1961[hereinafter referred to as 'the Act'] whereby the Assessee was proceeded ex-parte a....

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....both the sides on the above ground and have perused the material on record. 4. The contention of the Assessee is that the notice issued under Section 271(1)(c) of the Act read with Section 274 of the Act is bad in law and therefore, the said notice and consequent penalty order should be quashed in view of the judgment of Full Bench of the Hon'ble Bombay High Court in the case of Mohd. Farhan A ....

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....rs of income or furnishing inaccurate particulars of income. The notice has been issued without deleting or striking off the inapplicable part. The Full Bench of the Hon'ble Bombay High Court in the case Mohammed Farhan A Shaikh Vs DCIT (supra) has held that mere defect in the notice - not striking off the irrelevant matter, would vitiate the penalty proceedings. The relevant extract of the afores....

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....h cure the other's defect. A penalty proceeding is a corollary; nevertheless, it must stand on its own. These proceedings culminate under a different statutory scheme that remains distinct from the assessment proceedings. Therefore, the Appellant must be informed of the grounds of the penalty proceedings only through statutory notice. An omnibus notice suffers from the vice of vagueness." (....