The Assessing Officer had issued a generic show-cause notice in a printed form without mentioning the specific charge by striking off the inapplicable words. Thus, the show-cause notice issued under section 274 read with section 271(1)(c) was a vague and omnibus notice. Hence, the penalty order passed under section 271(1)(c) of the Act was to be declared as invalid. (AY.2010-11)
Dy. CIT v. Thane District Central Co-Operative Bank Ltd. (2022)98 ITR 316 (Mum) (Trib) Tejpal Singh Bhatia v.ITO (2022) 98 ITR 71 (Lucknow)(Trib)
S. 271(1)(c) : Penalty-Concealment-Show cause notice-Not specifying the charge-Notice without striking off inapplicable words-Notice not valid-Penalty order was quashed. [S. 274]