TMI Blog2017 (4) TMI 1408X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of its income or furnished inaccurate particulars of such income. We find force in the argument of the Ld. Counsel that without specifying the fault i.e. as to whether the assessee has concealed the particulars of its income or has furnished inaccurate particulars of his income the notice itself is bad in law in the case of SSA’s Emerald Medadow [2016 (8) TMI 1145 - SUPREME COURT] - Decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articulars of income or furnished inaccurate particulars of income and drew our attention to the notices of even date i.e. on 31.03.2000 for AYs 1988-89 to 1991-92. The Ld. Counsel relied on the order of the Hon ble Karnataka High Court in the case of CIT Vs. SSA s Emerald Medadow in ITA No. 380 of 2015 dated 23.11.2015 wherein their Lordships upheld the decision of the Tribunal. The Ld. Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her hand, the Ld. DR vehemently supported the orders of the lower authorities and does not want us to interfere in the order of the Ld. CIT(A). 4. We have heard rival submissions and gone through the facts and circumstances of the case. We note that the AO has issued notice to the assessee vide dated 31.03.2000 u/s. 274 read with section 271 of the Act without specifying as to whether the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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