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2022 (7) TMI 1222 - AT - Income TaxPenalty u/s 271(1)(c) - As argued AO has not specified specific limb in the show cause notice - HELD THAT:- We find that the assessee has not raised any specific ground of appeal on the merits of the penalty. The assessee has raised limited ground of appeal that the assessing officer has not specified specific limb in the show cause notice. No evidence regarding such plea is placed on record despite the facts that this appeal is pending from 2019. Neither the assessee has filed any evidence, nor came forward to explain the fact in his favour. Thus, in absence of any such supporting evidence we have no other option except to uphold the order of ld CIT(A) is sustain the order of penalty. In the result, the sole ground of appeal raised by these is dismissed.
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