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2019 (7) TMI 1034 - ITAT VISAKHAPATNAMPenalty u/s 271(1)(c) - defective notice - non striking of irrelevant column in notice - HELD THAT:- Since the facts are identical, respectfully following the decision of Hon’ble High Court of Andhra Pradesh in Baisetty Revathi [2017 (7) TMI 776 - ANDHRA PRADESH HIGH COURT] and decision of this Tribunal cited (supra), we hold that the notice issued u/s 271(1)(c) without striking of irrelevant column is invalid and consequent penalty imposed by the AO is cancelled. Accordingly, we set aside the orders of the lower authorities and allow the appeal of the assessee.
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