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2016 (6) TMI 457 - AT - Income TaxPenalty u/s. 271(1) (c) - income disclosed u/s. 132(4)and included in the return filed u/s. 153A - Held that:- On perusal of the said show cause notice issued u/s. 274 r.ws. 271(1)( c) of the Act purportedly issued to show cause why the penalty shall not be imposed, We find that irrelevant portion of such notice was not struck out by the AO. Therefore, the said notice is not clear whether it was issued for furnishing of inaccurate particulars of income or concealment of particulars of such income. See Suvaprassanna Bhattacharya case [2015 (12) TMI 43 - ITAT KOLKATA] - Decided in favour of assessee.
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