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2019 (6) TMI 790 - AT - Income TaxPenalty u/s 271(1)(c) - defective notice - as argued show cause notice issued u/s 274 without containing the specific charge as to whether the assessee was guilty of having concealed particulars of income or having particulars of such income is defective - 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. To arrive at this conclusion in the case of BIJOY KUMAR AGARWAL [2019 (6) TMI 721 - CALCUTTA HIGH COURT] as relied on the decision of 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] - Decided in favour of assessee.
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