Manchukonda Yethiraja Subrahmanyam Vs ACIT (ITAT Visakhapatnam)
Case ke facts
Assessee par penalty lagayi gayi thi under Section 271AAB kyunki department ne Section 274 ka notice diya tha, par notice mein sahi clause nahi bataya tha. Assessee ka case penalty notice ki wajah se tha.
Mudda (Issue)
Kya penalty notice sahi hai jab usme relevant clause specify nahi kiya?
Faisla (Held)
Tribunal ne kaha ki jab notice mein clear clause nahi likha, to penalty proceed nahi kar sakte. Iss wajah se penalty ko radd kar diya.
Practical takeaway
Agar aapko penalty ka notice mile aur section ka clause sahi se specify nahi ho, to us notice ki copy sambhal ke rakho. Aap Tribunal mein uspe appeal kar sakte ho.
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: 2026-09-16.