Karnataka High Court held In the case of M/s. Safina Hotels Private Limited vs. CIT & DCIT that it is clear that the notice is issued proposing to levy penalty under Section 271(1) (b) whereas the order is passed by the Assessing Officer under Section 271(1) (c), which clearly indicates that there was no application of mind by the Assessing Officer while issuing the notice under Section 274.
The notice is issued proposing to levy penalty under Section 271(1) (b) of the Act whereas the order is passed by the Assessing Officer under Section 271(1) (c) of the Act which clearly indicates that there was no application of mind by the Assessing Officer while issuing the notice under Section 274 of the Act.
In the case of Commissioner Of Central Excise, Delhi Vs M/S Bajaj Motors, it was held that the outdoor catering service provided has not been used for the personal use or consumption of the employee and the said service has been provided by the employer to its employees for preserving proper working atmosphere in the factory for enhancing the productivity.
