Late Paramjeet Singh Chawala (Gurneet Chawla legal heir) vs. DCIT, Central Circle-II, Faridabad

Parties Involved

Facts Summary

The appeal in ITA No.2092/Del/2019 for the Assessment Year 2010-11 arises from the order of the Commissioner of Income Tax (Appeals)-3, Gurgaon against the order of assessment passed by the Assessing Officer, DCIT, Central Circle-1, Faridabad. The assessee raised a ground that the penalty notice did not specifically mention the offence committed by the assessee by striking off the irrelevant portion. The Tribunal examined the penalty notice issued on 31.01.2014 and found that the Assessing Officer had not struck off the irrelevant portion, which is a mandatory requirement under section 271(1)(c) of the Income-tax Act, 1961.…

Legal Issues

• 1. Whether non-striking off of the irrelevant portion in the penalty notice by not specifically mentioning the offence committed by the assessee would become fatal to the penalty proceedings?

Judgment Outcome

Decided in favour of Assessee.

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