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2018 (10) TMI 983 - ITAT PATNAPenalty u/s 271(1)(c) - defective notice - Held that:- Penalty cancelled for not striking the relevant portion in the notice issued under section 274 of the Act to initiate penalty proceedings under section 271(1)(c). See COMMISSIONER OF INCOME TAX, BANGALORE AND THE INCOME TAX OFFICER, WARD-6 (3) , BANGALORE VERSUS M/S SSA’S EMERALD MEADOWS [2015 (11) TMI 1620 - KARNATAKA HIGH COURT] - decided against revenue.
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