2023 (4) TMI 373

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..... ssee Shri Vijay Kumar, Addl. CIT, Sr. DR, appeared on behalf of the Revenue ORDER Per Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 27.12.2022 passed for A.Y. 2013-14. 2. The solitary grievance of the assessee is that ld. CIT(Appeals) has e .....

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..... ax Officer- Income Tax Appellate Tribunal ITA No. 372/KOL/2020 order dated 09.01.2023 3. Ld. Counsel for the assessee has contended that in the show-cause notice issued under section 274 read with section 271(1)(c) , the ld. Assessing Officer has not specified the charges against the assessee for visiting with penalty under section 271(1)(c) of the Income Tax Act. He took us through copy of th .....

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..... ome Tax Act. In other words, the ld. Assessing Officer is required to specify the charge on which an assessee has to give explanation, namely whether penalty is to be imposed upon the assessee for concealment of income or for furnishing of inaccurate particulars. In the judgments cited before us, this question has been answered in favour of the assessee, i.e. in case, the charge is not specified i .....

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