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2017 (6) TMI 396 - AT - Income TaxPenalty u/s 271(1)(c) - invalid notice - defective show cause notice - Held that:- We find that the penalty notice dt.30-12-2012 u/s 274 r.w.s 271(1)(c) of the Act at page no-1 does not specify the charge of offence committed by the assessee i.e whether the assessee had concealed the particulars of income or it had furnished inaccurate particulars of income. Even the column “have without reasonable cause failed to comply with the notice u/s. 142(1)/143(2) of Income-tax Act, 1961 is also not struck off. Except the address of the assessee, assessment year and signature of the AO, nothing is struck off in the notice. Hence the said notice is to be held as defective. See CIT vs SSA’S Emerald Meadows [2015 (11) TMI 1620 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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