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2019 (7) TMI 228 - AT - Income TaxPenalty u/s 271(1)(c) - defective notice - non-striking of the irrelevant column - from the notice it was not clear whether notice is for concealment of income or furnished inaccurate particulars - HELD THAT:- Respectfully following the decision of the Hon'ble Supreme Court in the case of SSA’s Emerald Meadows [2016 (8) TMI 1145 - SC ORDER] and also the decision of Hon'ble High Court of Telangana & A.P. in the case of Smt. Baisetty Revathi [2017 (7) TMI 776 - ANDHRA PRADESH HIGH COURT] and also the decision of the coordinate bench of the tribunal in the case of Konchada Sreeram [2017 (11) TMI 1164 - ITAT VISAKHAPATNAM] , I hold that the notice issued u/sec. 274 read with section 271 is invalid and, therefore penalty order passed by the AO is hereby cancelled.
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