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2017 (12) TMI 516 - AT - Income TaxPenalty u/s 271(1)(c) - defective notice - failure to specify the specific charge in the notice u/s 274 - Held that:- We have perused the copy of show-cause notice u/s 274 r.w.s. 271(1)(c) of the Act dated 19.01.2011. The said notice does not contain the reference about the specific charge if it was issued for concealment of particulars of income or for furnishing inaccurate particulars. We find force in the submissions of ld. AR for the assessee, that the notice does not contain any reference about the specific charge, if the same was issued for concealment of income or furnishing inaccurate particulars. See CIT vs. Samson Perinchary (2017 (1) TMI 1292 - BOMBAY HIGH COURT) - Decided in favour of assessee.
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