Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 1544 - ITAT MUMBAIPenalty levied u/s. 271(1)(c) - Defective Notice u/s 274 - Non specification of charge - assessee has argued that the penalty notice nowhere speaks about specific limb to levy the penalty because the particular charge was not tick off in the notice - HELD THAT:- Since the notice was nowhere tick off by the AO to specify the limb to levy the penalty, therefore, the penalty is not liable to be sustainable in the eyes of law, therefore, we set aside the finding of the CIT(A) on these issues and delete the penalty. - Decided in favour of assessee.
|