2019 (12) TMI 316

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..... od 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 by the ld.CIT(A) wherein the AO has imposed penalty u/sec.271(1)(c) of the Income Tax .....

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..... n 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 on which the penalty was proposed to be levied. To defence of his argument, ld.AR relied on the following dec .....

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..... 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 mention the charge on which the penalty was proposed to be levied thereby depriving the assessee to respond to the charge on which the penalty was proposed to .....

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