2019 (6) TMI 295

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.... CIT(A)-15, New Delhi, Dated 09.10.2018, for the A.Y. 2013-2014, challenging the levy of penalty under section 271(1)(c) of the I.T. Act, 1961. 2. I have heard the Ld. D.R. and perused the findings of the authorities below. 3. The assessee filed the written statement stating therein that notice under section 271(1)(c) of the I.T. Act as enclosed Dated 26.08.2016 did not specify the exact charge ....

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....016 in which the A.O. has mentioned as under : "Have concealed the particulars of your income or furnished inaccurate particulars of such income in terms of Explanation 1, 2, 3, 4 & 5." 5.1. These facts, therefore, clearly show that notice issued by the A.O. for levy of penalty under section 271(1)(c) of the Act to be bad in law as it did not specify in which limb of Section 271(1)(c) of the Ac....