TMI Blog2018 (8) TMI 1804X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 271, therefore, the notice does not specify under which limb of section 271(1)(c) the penalty proceedings had been initiated i.e. whether for concealment of income or for furnishing of inaccurate particulars of income. Therefore, the penalty proceedings become bad in law. - Decided in favour of assessee. - ITA No. 124/RPR/2015 - - - Dated:- 13-8-2018 - SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER For the Appellant : Shri R. B. Doshi, CA For the Respondent : Shri P. K. Mishra, CIT-DR ORDER PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 06.04.2015 of the ld. CIT(A)- 1, Raipur (CG) relating to assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He submitted that the SLP filed by the Revenue has been dismissed by the Hon ble Supreme Court. Referring to various decisions filed in the Paper Book, he submitted that under identical circumstances various Benches of the Tribunal are cancelling the penalty so levied where the inappropriate words are not struck off from the notice issued u/s 274 r.w.s. 271 of the Act. He accordingly submitted that on this preliminarily ground itself the order of the ld. CIT(A) sustaining the penalty levied by the Assessing Officer should be set-aside and the penalty should be cancelled. 4. The ld. DR on the other hand heavily relied on the order of the ld. CIT(A). He submitted that mere non-striking of the inappropriate words will not invalidat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed. 6. We find the SLP filed by the Revenue has been dismissed by the Hon ble Apex Court. Further, the various Benches of the Tribunal following the above decisions are cancelling the penalty so levied by the Assessing Officer and confirmed by the ld. CIT(A) on account of non-striking of the inappropriate words from the notice issued u/s 274 r.w.s. 271 of the Act. Since in the instant case, the Assessing Officer has not struck off the inappropriate words in the notices issued u/s 274 r.w.s. 271, therefore, the notice does not specify under which limb of section 271(1)(c) the penalty proceedings had been initia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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