The settled legal position on the issue, as enshrined in the aforesaid cases, is apparent and we arrive at the considered view that the show cause notice, which has not specified the charge and limb under which the penalty is proposed to be levied, is void ab initio and the consequent penalty imposed on the basis of such notice is, therefore, illegal and bad in law and liable to be deleted.
Sec. 271(1)(c) of Income Tax Act, 1961—Penalty— The settled legal position on the issue as enshrined is apparent and the show cause notice which has not specified the charge and limb under which the penalty is proposed to be levied, is void ab initio and the consequent penalty imposed on the basis of such notice is, therefore, illegal and bad in law and liable to be deleted- When the Assessing Officer levied penalty without bringing out any specific charge for which penalty had been imposed, penalty was liable to be deleted - RAJENDRA KUMAR & CO. V/s DEPUTY CIT - [2019] 75 ITR (TRIB) 073 (ITAT-LUCKNOW)
The settled legal position on the issue, as enshrined in the aforesaid cases, is apparent and we arrive at the considered view that the show cause notice, which has not specified the charge and limb under which the penalty is proposed to be levied, is void ab initio and the consequent penalty imposed on the basis of such notice is, therefore, illegal and bad in law and liable to be deleted.
Sec. 271(1)(c) of Income Tax Act, 1961—Penalty— The settled legal position on the issue as enshrined is apparent and the show cause notice which has not specified the charge and limb under which the penalty is proposed to be levied, is void ab initio and the consequent penalty imposed on the basis of such notice is, therefore, illegal and bad in law and liable to be deleted- When the Assessing Officer levied penalty without bringing out any specific charge for which penalty had been imposed, penalty was liable to be deleted - RAJENDRA KUMAR & CO. V/s DEPUTY CIT - [2019] 75 ITR (TRIB) 073 (ITAT-LUCKNOW)