Giriraj Enterprises Vs DCIT (ITAT Pune)
Case ke facts
Assessee pe Section 271AAB penalty laga di gayi thi. Income Tax ne notice mein nahi bataya kaunsi sub-section apply ki gayi (a ya b).
Mudda (Issue)
Kya specified clause na batane se penalty valid hai?
Faisla (Held)
ITAT ne penalty radd kar di. Notice vague tha kyunki applicable clause specify nahi thi.
Practical takeaway
Agar penalty ka notice clear nahi hai, ya kaunsi clause lag rahi hai wo nahin diya hai, to notice ko challenge kar sakte ho. Har notice mein right clause mention hona zaroori hai.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-02.