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2018 (11) TMI 1630 - AT - Income TaxPenalty u/s 271(1)(c) - defective of notice - non specification of charge - HELD THAT:- In the instant case, there is no dispute that the AO has issued the notice u/s 271(1)(c) without striking irrelevant columns to specify whether the penalty was initiated for furnishing inaccurate particulars of income or for concealment of income. The Hon’ble Jurisdictional High Court in SMT. BAISETTY REVATHI [2017 (7) TMI 776 - ANDHRA PRADESH HIGH COURT] held that non specifying the issue with regard to furnishing the inaccurate particulars of income or concealment of income, renders the notice invalid. - decided in favour of assessee.
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