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TMI Blog2024 (11) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... s and disallowance u/s. 37 (including disallowance of donation) - HELD THAT:- A perusal of the same reveals that the notice is issued in a pre printed performa, without striking off irrelevant clauses in the notice. It is an omnibus notice. As decided in the case of PCIT vs. Sahara India Life Insurance Company Ltd. [ 2019 (8) TMI 409 - DELHI HIGH COURT] following the decision rendered in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untant, Shri V K Garg, Advocate And Shri Anil Kumar Chopra, Chartered Accountant For the Respondent : Ms. Jaya Choudhary, CIT(DR) ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-23, New Delhi (hereinafter referred to as 'the CIT(A)') dated 05.09.2017, for assessment year 2011-12, confirming levy of penalty u/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clauses makes the notice ambiguous and defective. The ld. Counsel for the assessee thus, prayed for deleting penalty levied u/s. 271(1)(c) of the Act steming from defective notice. 3. Per contra, Ms. Jaya Choudhary representing the department vehemently supported the penalty order dated 29.03.2017 and the impugned order. The ld. DR submits that penalty u/s. 271(1)(c) of the Act has been rightly le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ginning Factory 359 ITR 565 deleted penalty where the AO failed to clearly specify the limb of section 271(1)(c) of the Act for levy of penalty in the notice. 6. The full Bench of Hon ble Bombay High Court in the case of Mohd. Farhan A Shaikh vs. DCIT 125 taxmann.com 253 has held that where assessment order records satisfaction for imposing penalty on one or other or both grounds mentioned in sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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