TMI Blog2019 (1) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... KA HIGH COURT) - Decided in favour of assessee. - ITA No.386/Asr./2018 - - - Dated:- 17-1-2019 - Sh. N. K. Saini, Hon ble Vice President And Sh. Ravish Sood, Judicial Member For the Assessee : Sh. Ashray Sarna, CA For the Revenue : Sh. Amit Kumar Aggarwal, DR ORDER PER N. K. SAINI, VICE PRESIDENT: This is an appeal by the assessee against the order dated 02.04.2018 of ld. CIT(A)-2, Jalandhar. 2. Following grounds have been raised in this appeal: 1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in passing the impugned assessment order u/s 271(1) (c) and without complying with the mandatory conditions u/s 271 as en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter to the ld. CIT(A) who sustained the penalty levied by the AO. 5. Now the assessee is in appeal. The ld. Counsel for the assessee submitted that the AO in the penalty notice had not specified the specific charge for which the penalty has been levied. Our attention was drawn towards the notice u/s 274 r.w.s. 271 of the Act dated 12.01.2016 (copy of which is placed on record). The reliance was placed on the decisions of various Courts as cited before the ld. CIT(A). Reliance was also placed on the decision of the ITAT Delhi Bench A , New Delhi in the case of Aman Mehtani Vs DCIT, CC-I, Faridabad in ITA No. 4325/Del/2016 for the assessment year 2010-11, order dated 22.11.2017. 6. In his rival submissions, the ld. DR supported the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or concealment of particulars of income or furnishing of inaccurate particulars of income. The Tribunal, while allowing the appeal of the assessee, has relied on the decision of the Division Bench of this Court rendered in the case of COMMISSIONER OF INCOME TAX -VS- MANJUNATHA COTTON AND GINNING FACTORY (2013) 359 ITR 565. 4. In our view, since the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed. 8. Since, the facts of the present case are similar to the aforesaid referred to case. So, respectfully following the aforesaid referred to order dated 22.11.2017, the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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