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2019 (7) TMI 1028 - ITAT VISAKHAPATNAMPenalty levied u/s 271(1)(c) - non striking irrelevant column in notice - difference between the remuneration claimed by the partners and the remuneration allowed as per the Act - HELD THAT:- There is no dispute that the AO had issued the notice seeking explanation of the assessee without referring to the specific charge of concealment of income or furnishing of inaccurate particulars. As per the notice the AO sought explanation for concealment of income or furnishing of inaccurate particulars which leads to ambiguity and confusion to the assessee as well as the AO. On identical facts, this Tribunal in KONCHADA SREERAM VERSUS INCOME TAX OFFICER, WARD-1 (1) , VISAKHAPATNAM [2017 (11) TMI 1164 - ITAT VISAKHAPATNAM] held that the notice issued u/s 271(1)(c) without striking irrelevant column renders the notice invalid. Since the Ld.CIT(A) has followed the decision of SMT. BAISETTY REVATHI [2017 (7) TMI 776 - ANDHRA PRADESH HIGH COURT] and the order of this Tribunal in KONCHADA SREERAM, we do not see any reason to interfere with the order of the Ld.CIT(A) and the same is upheld. - Appeal of the revenue is dismissed.
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