Penalty order u/s 271(1)(c) issued without striking off irrelevant limb is liable to be deleted

Soniya Ashokkumar Sachdev Vs ITO (ITAT Mumbai)

ITAT Mumbai deleted penalty under section 271(1)(c) of the Income Tax Act as penalty order was issued without striking off the irrelevant limb/ inapplicable words.

Facts- The assessee had filed original return of income declaring total income at Rs.1,88,180/-. The case was selected for scrutiny under CASS and a notice u/s. 143(2) was served on the assessee on 22.09.2016. The AO passed assessment order u/s.143(3) of the Income

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