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2020 (1) TMI 140 - BOMBAY HIGH COURT
Penalty u/s 271(1)(c) - mere failure of the A.O to tick the relevant box in the show cause notice - HELD THAT:- According to us, the issues raised in this Appeal are fully covered, not only by order dated GOA COASTAL RESORTS AND RECREATION PVT. LTD. [2020 (1) TMI 93 - BOMBAY HIGH COURT] but, further, by the decision of this Court in the case of Commissioner of Income Tax-11 Vs. Shri Samson Perinchery [2017 (1) TMI 1292 - BOMBAY HIGH COURT] and Principal Commissioner of Income Tax Vs. New Era Sova Mine [2019 (7) TMI 1002 - BOMBAY HIGH COURT] .- Decided against revenue