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2011 (1) TMI 475 - ITAT, AHMEDABADPenalty u/s 271(1)(c) - Disallowance - seminar expenses, rent - Scrutiny - CIT(A) while upholding levy of penalty did not analyse the issues raised by the assessee in their explanation nor examined as to whether or not clause B of the explanation 1 to sec. 271(1)(c) of the Act invoked by the AO was applicable in this case nor even brought out as to whether the penalty is leviable for concealment of particulars of income or for furnishing inaccurate particulars thereof and which specific particulars were concealed or furnished inaccurate - Non speaking order - Needless to say that while redeciding the appeal, the learned CIT(A) shall pass a speaking order, keeping in mind, inter alia, the mandate of provisions of sec. 250(6) of the Act - Appeal is allowed for statistical purpose
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