AdvertisementPCIT 27 Vs Late Gordhandas S. Garodia Through L/h Shri Mahesh G Garodia (Bombay High Court)The Bombay High Court dismissed the Revenue’s appeal challenging the ITAT’s deletion of penalty imposed under Section 271(1)(c) of the Income Tax Act, 1961. The Revenue contended that the penalty notice was valid because penalty had been levied on both grounds mentioned in Section 271(1)(c), and therefore there was no requirement to strike off any irrelevant portion of the notice. Farhan A. Shaikh Vs. Deputy Commissioner of Income Tax, Central Circle 1, Belgaum, which held that ambiguous notices cannot form the foundation for imposing penalty. Farhan A. Shaikh Vs. Deputy Commissioner of Income Tax, Central Circle 1, Belgaum (Bombay High Court), [2021] 125 taxmann.com 253 (Bombay)FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT1. Farhan A. Shaikh Vs. Deputy Commissioner of Income Tax, Central Circle 1, Belgaum [2021] 125 taxmann.com 253 (Bombay).