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2019 (8) TMI 772 - AT - Income TaxPenalty u/s 271(1)(c) - vague/defective notice - non-striking of the irrelevant portion - additional ground - HELD THAT:- We find that 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] being a latest judgment, has considered the very same issue and held that non-striking of the irrelevant portion of the notice issued u/sec. 274 is invalid. The very same judgment has been followed by the coordinate bench of this tribunal in the case of Konchada Sreeram [2017 (11) TMI 1164 - ITAT VISAKHAPATNAM] . Therefore, respectfully following above referred to judicial precedents, we hold that the notice issued u/s 274 read with section 271, dated 18/03/2016 is invalid and, therefore penalty order passed by the Assessing Officer, dated 28/09/2016 is hereby cancelled.
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