Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1536 - AT - Income TaxPenalty u/s 271(1)(c) - defective notice - non-striking off the inappropriate words in the notice - HELD THAT:- As relying on YUM! RESTAURANTS (INDIA) PVT. LTD. VERSUS INCOME-TAX OFFICER [2017 (9) TMI 102 - ITAT DELHI] we cancel the penalty so levied by the Assessing Officer and upheld by the CIT(A) due to non-striking off the inappropriate words in the notice. The grounds raised by the assessee are allowed.
|