TMI Blog2019 (12) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- In this case the AO has issued penalty notice on 05/02/2014 u/s 274 r.w.s. 271(1)(c) in which the AO has not marked one of the two limbs i.e. concealment of particulars of income or furnishing inaccurate particulars of income and has issued notice in mechanical manner in standard format without application of mind. The notice issued by the AO is not valid as the AO failed to mention the char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A. For the Respondent : Shri V. Vinod Kumar Sr.DR ORDER PER RAJESH KUMAR, ACCOUNTANT MEMBER This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-33, Mumbai, dated 16/08/2018 also. 2. The only issue raised by the assessee in various grounds of appeal is against upholding the order of the AO b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... format without striking of irrelevant limb in the penalty notice. In other words, the AO has not struck down one of the two limbs which is not applicable to the assessee. He further submitted that in absence of mentioning the correct limb in the notice issued u/sec. 274 r.w.s. 271(1)(c) penalty cannot be levied as the assessee was deprived of its legal right to respond to one of the two charges o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case the AO has issued penalty notice on 05/02/2014 u/sec. 274 r.w.s. 271(1)(c) in which the AO has not marked one of the two limbs i.e. concealment of particulars of income or furnishing inaccurate particulars of income and has issued notice in mechanical manner in standard format without application of mind. In our opinion, the notice issued by the AO is not valid as the AO failed to mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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