Order passed under Sec 144 is void ab initio in the absence of service of notice as mention under sec 282 and penalty will not survive if the case restored in the AO file

Last updated: 28 December 2011

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
ITA No. 3871/Mum/2008 filed by the assessee is directed against the order dated 8.2.2008 of the Commissioner of Income Tax (A)- XXII, Mumbai relating to Assessment Year 2004-05. ITA No. 87/Mum/2010 filed by the assessee is directed against the order dated 14.10.2009 of the Commissioner of Income Tax (A)- 33, Mumbai relating to Assessment Year 2003-04 confirming the penalty u/s 271(1)(c) of the Act. ITA No.88/Mum/2010 filed by the assessee is directed against the order dated 12.10.2009 of the Commissioner of Income Tax (A)- 33, Mumbai relating to Assessment Year 2003-04 in partly allowing the addition made by the A.O. ITA No. 89/Mum2010 filed by the assessee is directed against the order dated 12.10.2009 of the Commissioner of Income Tax (A)- 33, Mumbai relating to Assessment Year 2004-05 confirming the levy of penalty u/s 271(1)(c) of the Act. All these appeals were heard together and are being disposed of by this common order for the sake of convenience.

Citation :
Mrs. Sujata Rajendra Nikalje,L3/17 Vrindavan,Tilak Nagar,Chembur,Mumbai 400 071.(Appellant)Vs I.T.O. 22(2),Navi Mumbai. (Respondent)