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2020 (4) TMI 284 - AT - Income TaxPenalty u/s 271(1)(c) - defective notice - absence of any specific mention in the show-cause notice issued u/s 274 as to whether the asseessee is guilty of having “furnished inaccurate particulars of income” or of having “concealed particulars of such income” - HELD THAT:- Notice issued under section 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. See BIJOY KUMAR AGARWAL [2019 (6) TMI 721 - CALCUTTA HIGH COURT] - Decided in favour of assessee.
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