July 2020

[Appellate Tribunal in I.T.A. No. 5535/Mum/2014; Date of order: 11th January, 2017; A.Y.: 2003-04; Bench F Mum.] Appeal u/s 260A Penalty u/s 271(1)(c) The question relating to non-striking off of the inapplicable portion in the section 271(1)(c) show cause notice goes to the root of the lis and is a jurisdictional issue Issue can be raised first time before High Court Penalty cannot be imposed for alleged breach of one limb of section 271(1)(c) of the Act while proceedings are initiated for breach of the other limb of section 271(1)(c) Penalty deleted

Ajay R. Singh
Advocate

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