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TMI Blog2020 (10) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice issued u/s 274 r/w S. 271(1)(c) dated 22.03.2016, it is not at all clear as to for what precise charge, the appellant was asked to show cause viz. whether the charge is that the assessee has furnished inaccurate particulars of income or it was for concealing particulars of such income in as much as a bare perusal of the said show cause notice clearly reveal that the inappropriate words/unwanted charge has not been struck off. The AO neither scored out nor ticked which particular part of alleged offence, he was relying on. In facts, this confusion even continued while passing the impugned penalty order in as much as at Pg 2, where he used the words "....करदाता ने ज&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and submitted that the penalty has been initiated for concealment of income and there is a clear narration to this effect in the assessment order. Regarding the show-cause notice, she has submitted that even where the specific charge has not been specified, the assessee has been given adequate opportunity and no prejudice has been caused to the assessee. It was further submitted that it is a case where both the charges of concealment of income as well as furnishing of inaccurate particulars of income are attracted as the assessee has concealed and not disclosed capital gains of sale of the land. Further, commission amounting to Rs. 25,000/- has been claimed in the return of income which has been disallowed by the Assessing Officer and thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the time allowed and to the manner required by the said section 139 (1) or by such notice. *have without reasonable cause failed to comply with a notice under section 22(4)/23(2) of the Indian Income tax Act, 1922 or under section 142 (1)/ 143 (2) of the Income tax Act, 1961 No. dated *have concealed the particulars of your income or furnished inaccurate particulars of such income. You are hereby requested to appear befor me at 11.00 AM on 12.04.2016 and show cause why an order imposing a penalty on you should not be made under section 271(1) (c) of the Income tax Act, 1961. If you do not wish to avial your self of this opportunity of being heard in person or through your authorized representative you may show cause in writing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and if it is so he has to say so in the notice and record a finding in the penalty order." 7. In the instant case, we find that in the show-cause notice, the Assessing officer has not initiated the penalty on a specific charge and has talked about either concealment of income or furnishing of inaccurate particulars of income, however, while levying the penalty, the Assessing officer has talked about both concealment of income and furnishing of inaccurate particulars of income. The AO has not specified in the penalty order as to how it is a case of applicability of both the charges in the facts and circumstances of the present case. We therefore find that it is a case of lack of application of mind by the Assessing officer both at the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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