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2017 (5) TMI 1612 - AT - Income TaxPenalty levied u/s. 271(1)(c) - non specification of charge - Held that:- Since the penalty notice issued to the assessee dated 11.01.2013 did not spell out as to which default the assessee has committed for which penalty u/s. 271(1)(c) of the Act has been initiated, therefore, following the Hon’ble Karnataka High Court’s order in Manjunatha Cotton & Ginning Factory (2013 (7) TMI 620 - KARNATAKA HIGH COURT) and SSA’s Emerald Meadows (2016 (8) TMI 1145 - SUPREME COURT), we confirm the order of ld. CIT(A) in allowing the appeal of the assessee. Therefore, appeal of the revenue is dismissed.
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