Param Dairy Limited Vs DCIT (ITAT Delhi)
Case ke facts
Param Dairy ka case tha. Department ne Rs. 79.56 lakh ki penalty lagayi thi under Section 271AAB, par ACIT ne 3 show cause notice bheje jisme exact charge clear nahi tha.
Mudda (Issue)
Kya bina clear charge bataye penalty lag sakti hai Section 271AAB mein?
Faisla (Held)
Court ne bola ki penalty notice mein specific limb/charge mention nahi hai, isliye penalty ko cancel kar diya. Taxpayer ko fayda mila.
Practical takeaway
Penalty notice mein sahi section aur complaint detail likhna zaroori hai. Notice vague ho to challenge kar sakte ho.
Original report: TaxGuru
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: 2026-10-01.