Show Cause Notice issued by AO does not properly specify the charge against the assessee

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Last updated: 08 January 2021
Quick Summary
The Income Tax Appellate Tribunal ruled that a show cause notice issued by the Assessing Officer (AO) was invalid because it failed to specify the exact charge against the assessee. The notice did not clearly state whether the penalty was for concealing income or providing inaccurate particulars, making it impossible for the assessee to properly defend themselves. Consequently, the penalty imposed and confirmed by the CIT(A) was cancelled.

Court :
ITAT Kolkata

Brief :
This appeal has been preferred by the assessee against the order of Ld. CIT(A), Asansol dated 21.01.2019 confirming the penalty imposed by the AO u/s. 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”).

Citation :
I.T.A. No. 573/Kol/2019

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