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TMI Blog2019 (11) TMI 1568X X X X Extracts X X X X X X X X Extracts X X X X ..... eas the second limb has not been struck off, and this argument has been taken for the first time by way of this Miscellaneous Application only. We also perused the reply of the assessee dated 31.08.2013 wherein the assessee has understood the notice to mean that penalty proceedings has been understood by the assessee to be proposed for both the limbs. As the assessee has understood the notice in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The learned D.R. submitted that while passing the said order dated 14.03.2019, the Tribunal held that while issuing the notice u/s.274 r.w.s.271 of the Act dated 28.03.2013, the AO has not indicated one of the two limbs on which the penalty was proposed to be imposed. The ld DR. during the course of hearing took the bench through the contents of the notice and submitted that the AO has indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is not highlighted. The learned A.R. of the assessee took us to page21 of the paper book which was a reply filed before the ADIT dated 31.08.2013, responding to the notice issued u/s.274 r.w.s.271 of the Act dated 28.03.2013 . The ld AR submitted that as is clear from the reply to the said show cause notice , the assessee replied for both charges namely concealment of income or furnishing inaccu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed the appeal of assessee by directing to delete the penalty imposed u/s.271(1)(c) of the Act on the ground that the AO has not applied his mind while issuing the notice u/s.274 r.w.s.271 of the Act dated 28.03.2013. We find that one of the two limbs "having concealed particulars of income" have been highlighted whereas the second limb has not been struck off, and this argument has been taken fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od by the learned D.R. also. Accordingly, we find that there are two views possible on examining this notice issued u/s.274 r.w.s.271 of the Act dated 28.03.2013. In view of the above discussion, we hold that there is no mistake apparent in the order of the Tribunal dated 14.03.2019 and the miscellaneous application has no merit and is dismissed . 5. In the result, the Miscellaneous Application f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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