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2019 (6) TMI 721 - HC - Income TaxPenalty u/s 271(1)(c) - non specifying which of the two contraventions, the assessee is guilty of - HELD THAT:- The notice issued u/s 271(1)(c) without specifying which of the two contraventions, the assessee is guilty of was defective and the penalty imposed in pursuance of such defective notice was not sustainable. See Amrit Foods vs Commissioner of Central Excise UP [2005 (10) TMI 96 - SUPREME COURT as well as DR. MURARI MOHAN KOLEY [2018 (9) TMI 1 - CALCUTTA HIGH COURT] and M/S. SRMB SRIJAN LTD [2019 (4) TMI 1502 - CALCUTTA HIGH COURT] - Decided in favour of assessee.
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