TMI Blog2018 (9) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It was incumbent upon the Revenue to make out a specific case for imposition of penalty, on which count the Revenue has failed. - decided against revenue - I.T.A.T.No.306 of 2017, GA No.2968 of 2017 - - - Dated:- 18-7-2018 - JUSTICE ANIRUDDHA BOSE AND JUSTICE MOUSHUMI BHATTACHARYA For the Appellant : Mr. D. Chowdhury, Adv. For the Respondent : Mr. Maloy Dhar, Advocate., Mr. B. Sengupta, Adv. ORDER The Court:-This appeal is directed against a decision of the Income Tax Appellate Tribunal in substance invalidating an order of imposition of penalty under Section 271(1)(c) of the Income Tax Act, 1961. Five assessment years are involved in this appeal, being 2004-05,2005- 06,2006-07,2007-08 and 2009-10. The proceeding fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed on 5th April, 2017. The Tribunal held: 9. As far as the merits of the order of CIT(A) confirming the order of the AO imposing penalty on the Assessee u/s. 271(1)(c) of the Act is concerned, the ld. Counsel for the assessee submitted before us that the show cause notice issued u/s 274 of the Act before imposing penalty does not contain the specific charge against the assessee namely as to whether the assessee was guilty of having concealed particulars of income or having furnished inaccurate particulars of income. Copies of the show cause notice u/s 274 of the Act were filed before us in this regard. Perusal of the same reveals that AO has not struck out the irrelevant portion in the show cause notice and therefore the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty on defective show cause notice without specifying the charge against the assessee cannot be sustained. Our attention was also drawn to the decision of ITAT in the case of Suvaprasanna Bhattacharya vs ACIT in ITA NO 1303/Kol/2010 dated 06.11.2015 wherein identical proposition has been followed by the Tribunal. The learned DR relied on the order of the CIT(A). 11. We have already observed that the show cause notice issued in the present case u/s 274 of the Act does not specify the charge against the assessee as to whether it is for concealing particulars of income or furnishing inaccurate particulars of income. The show cause notice u/s 274 of the Act does not strike out the inappropriate words. In these circumstances, we are of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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