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2019 (5) TMI 997 - AT - Income TaxPenalty levied u/s. 271(1)(c) - addition on account of excess deduction claimed u/s. 36(1)(viia)(a) Non specification of charge - defective notice - HELD THAT:- Following the decision of Coordinate Bench of this Tribunal in the case of Jeetmal Choraria Vs. ACIT [2017 (12) TMI 883 - ITAT, KOLKATA] where it is held that the show cause notice issued u/s 274 does not specify the charge against the assessee as to whether it is for concealing particulars of income or furnishing inaccurate particulars of income - the show cause notice u/s 274 does not strike out the inappropriate words - thus in these circumstances, we are of the view that imposition of penalty cannot be sustained - Decided in favor of assessee.
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