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2017 (11) TMI 1759 - AT - Income TaxPenalty u/s 271(1)(c) - non specification of charge - defective notice - Held that:- There is no concealment in the present case. The Assessee has also filed all the details during the regular assessment proceedings. From the notice dated 28.12.2011 produced by the Ld. AR during the hearing, it can be seen that the Assessing Officer was not sure under which provisions of Section 271 of the Income Tax Act, 1961, the assessee is liable for penalty. The issue is squarely covered by the decision of the Hon'ble Supreme Court in case of M/s SSA’ Emerald Meadows. [2016 (8) TMI 1145 - SUPREME COURT] - decided in favour of assessee
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