If notices don't specify under which limb the penalty is levied, then the same is not sustainable

Last updated: 11 August 2021

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The Income Tax Appellate Tribunal has ruled that penalties levied under Section 271(1)(c) of the Act are unsustainable if the notice does not specify under which limb of the section the penalty is being imposed. In this case, the Tribunal upheld the deletion of a penalty by the CIT(A), finding it untenable as it was based on ad-hoc disallowances and lacked proper specification.

Court :
ITAT Delhi

Brief :
This appeal is filed by the revenue against the order of the ld CIT(A)-XXVI, New Delhi 16.03.2018 for Assessment Year 2010-11, wherein, the penalty levied u/s 271(1)(c) of the Act vide order dated 20.03.2017 by the ld Asstt. Commissioner of Income Tax, Central Circle-15, New Delhi was deleted.

Citation :
ITA No. 3989/Del/2018

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Attached File : 1442821_4138_1627542043_3989_del_2018_nagar_dairy_pvt_ltd.pdf

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Judgement posted by

Poojitha Raam Vinay

Practice

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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