2019 (1) TMI 1000

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..... .09.2018 of ld. CIT(A)-1,Jalandhar. 2. The only grievance of the assessee relates to the sustenance of penalty levied by the AO u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as the Act). 3. Facts of the case in brief are that the assessee filed the return of income on 29.10.2009 declaring an income of Rs. 1,32,000/- which was processed u/s 143(1) of the Act. Later on, the ca .....

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..... stated that the assessee concealed the particulars of income. It was submitted that the initiation of penalty was on different footings and the notice has been issued for different charge. Therefore, penalty u/s 271(1)(c) of the Act levied by the AO was not justified when there was no specific charge for concealment of income in the assessment order and the ld. CIT(A) without appreciating the fac .....

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