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2019 (7) TMI 1319 - ITAT CUTTACKPenalty u/s 271(1)(c) - defective notice - non specification of charge - HELD THAT:- Having regard to the manner in which the Assessing Officer has issued notice under section 274 r.w.s. 271(l)(c) for assessment year 2011-12 without mentioning that whether the assessee had concealed the particulars of his income or furnished inaccurate particulars of income, it is of the considered view that when the assessee has not been specifically made aware of the charges leveled against him as to whether there is a concealment of income or furnishing of inaccurate particulars of income on his part, the penalty u/s 271(1)(c) of the Act is not sustainable.The proceedings show a non-application of mind by the Assessing Officer and is, thus, unsustainable. - Decided in favour of assessee.
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