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2019 (10) TMI 282 - AT - Income TaxPenalty u/s 271(1)(c) - non-striking of the irrelevant portion of the notice issued u/sec. 274 - HELD THAT:- 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 under section 274 read with section 271(1)(c), dated 25/03/2013 is invalid - Decided in favour of assessee.
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