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2019 (4) TMI 826 - AT - Income TaxPenalty u/s 271(1)(c) - non-striking of irrelevant portion of the notice under section 274 i.e. Concealment of income or furnished inaccurate particulars of income - notice invalid or not? - HELD THAT:- Non-striking of the irrelevant column renders the notice issued u/s 271 as invalid. See ONCHADA SREERAM VERSUS INCOME TAX OFFICER, WARD-1 (1) , VISAKHAPATNAM [2017 (11) TMI 1164 - ITAT VISAKHAPATNAM] and SMT. BAISETTY REVATHI [2017 (7) TMI 776 - ANDHRA PRADESH HIGH COURT] - Decided in favour of assessee.
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