AO had failed to discharge his statutory obligation of fairly putting the assessee to notice as regards the default for which he was being proceeded against, therefore, the penalty under Sec. 271(1)(c) imposed by him in clear violation of the mandate of Sec. 274(1). Penalty order was quashed. (AY. 2004-05)
Pardeep Kumar Sareen v. ITO (2020) 206 TTJ 12 (UO) (Amritsar) (Trib.)
S. 271(1)(c) : Penalty-Concealment-Failure to strike off the irrelevant default in show cause notice-Levy of penalty is held to be not valid. [S. 274(1)]