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TMI Blog2020 (2) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. Oral Order (Per M. S. Sonak, J) Heard Ms Razaq, learned Advocate for the Appellant and Mr. Rao, learned Advocate for the Respondent. 2. Ms. Razaq, learned Advocate for the Appellant urges admission of this appeal on the following substantial question of law:- i) Whether on the facts and in the circumstances of the case, the Tribunal is right in law and fact, in deleting the pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee points out that there is absolutely no finding as regards concealment or furnishing of inaccurate particulars. He further points out that in the notice issued to the assessee on 30/09/2016, the Deputy Commissioner had not even bothered to strike down the relevant portion of the printed form in order to indicate whether the satisfaction is based upon the concealment of particulars or furni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quite correctly ordered the dropping of penalty proceedings against the assessee. 6. Besides, we note that the Division Bench of this Court in Samson (supra) as well as in New Era Sova Mine (supra) has held that the notice which is issued to the assessee must indicate whether the Assessing Officer is satisfied that the case of the assessee involves concealment of particulars of income or furnishi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaves no ground for interference with the impugned order. The impugned order is quite consistent with the law laid down in the case of Samson Perinchery and New Era Sova Mine (supra) and therefore, warrants no interference. 8. The contention based upon MAK Data (P.) Ltd.(supra) also does not appeal to us in the peculiar facts of the present case. The notice in the present case is itself de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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