Jagdish P. Purohit vs ITO

Authority: ITAT Tribunal/Court: Mumbai Date: 2020-03-13 AY: 2013-14 Section: 271(1)(c), 132, 274 Acts: Income Tax Act 1961 Result: Assessee Citation: 320Taxpundit712 Justices: C.N. PRASAD JM & S. RIFAUR RAHMAN AM Appeal No: ITA NO.1322/MUM/2019
Whether penalty proceedings under Section 271(1)(c) are valid when the Assessing Officer fails to specify the charge (concealment of income or furnishing inaccurate particulars) by striking off irrelevant limbs in the notice under Section 274 --- Held No, penalty proceedings are bad in law.

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