Are penalty proceedings vitiated if notice u/s 274 does not strike off irrelevant portion?

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Last updated: 26 October 2021
Quick Summary
This judgement addresses whether penalty proceedings are invalidated if the notice issued under Section 274 of the Income Tax Act fails to strike out irrelevant portions. The Tribunal remanded the issue of lease line charges and payroll processing fees back to the Assessing Officer for verification, considering the service agreement and relevant Supreme Court rulings. The appeal was allowed for statistical purposes.

Court :
ITAT Bangalore

Brief :
Present appeal has been filed by assessee against order dated 19/05/2017 by the Ld.DCIT, Circle 4(1)(2), Bangalore.

Citation :
IT(TP)A No. 12/Bang/2021

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Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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