Kishan Kumar Agarwal Vs ACIT (ITAT Hyderabad)
Case ke facts
Yahan search ke baad assessee ko Rs.12.76 lakh ki penalty notice mili thi. Lekin notice mein nahi likha tha ki kaunsa sub-section ya limb apply ho raha hai.
Mudda (Issue)
Kya bina clear category ya limb bataye penalty notice valid hai?
Faisla (Held)
Tribunal ne penalty notice ko quash kar diya kyunki department ne notice mein specify nahi kiya ki kaunsa limb lag raha hai. Agar notice vague ho to penalty nahi lag sakti.
Practical takeaway
Department agar penalty notice de to hamesha dekh lo ki kaunsa section/sub-section ya limb specify hai ya nahi. Agar vague hai to usko challenge karo.
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.
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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: 2026-09-25.