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2023 (1) TMI 1080 - ITAT KOLKATA
Penalty levied u/s 271(1)(c) - Defective notice u/s 274 - non specification of clear charge - HELD THAT:- As relying on BIJOY KUMAR AGARWAL [2019 (6) TMI 721 - CALCUTTA HIGH COURT]and MANJUNATHA COTTON AND GINNING FACTORY [2013 (7) TMI 620 - KARNATAKA HIGH COURT] and AMRIT FOODS [2005 (10) TMI 96 - SUPREME COURT]notice issued under section 271(1)(c) without specifying which of the two contraventions, the assessee is guilty of was defective and the penalty imposed in pursuance of such defective notice was not sustainable.
we cancel the penalty imposed upon the assessee under section 271(1)(c) by the ld. AO and sustained the order passed by the ld. CIT(A). - Decided in favour of assessee.