Concealment of income and furnishing of inaccurate particulars are distinct and separate charges.

0
321
judgement

it judgement

Sachin Arora vs. ITO (ITAT Agra)

S. 271(1)(c): Concealment of income and furnishing of inaccurate particulars are distinct and separate charges. A nebulous notice which contains both charges is null and void ab initio (All judgements on the topic relied upon by the assessee and the department have been referred to and discussed)

it judgement

It is quite clear, that `suppressio vari’, or ‘suppression of truth’, which has, in section 271(1)(c) of the IT Act, as its equivalent, `concealment of income’, and `suggestio falsi’, literally, ‘suggesting or stating a falsehood’, which manifests itself as ‘furnishing of inaccurate particulars thereof, are two distinctly separate charges; that leveling of either of these charges has to be explicitly bring to the notice/knowledge of the assessee, sans which, the assessee, under a nebulous notice containing both these charges, is render incapable of defending the charge per se. This would be in utter violation of the principles of natural justice, such notice being null and void ab initio. It is also pertinent to note at this juncture that the notice u/s 274 is a mandatory statutory notice without which, the initiation of penalty proceedings would be nugatory, nay, non est in the eye of the law.

it judgement

for full judgement click here

home

LEAVE A REPLY

Please enter your comment!
Please enter your name here