Case Law Details
Case Name : ABR Auto (P) Ltd. Vs ACIT (ITAT Delhi)
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All ITAT ITAT Delhi
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ABR Auto (P) Ltd. Vs ACIT (ITAT Delhi)
As neither the assessment order nor the show cause notice issued by AO stated the specific charge of alleged concealment and/or furnishing of inaccurate particulars of income vis-a-vis addition made by AO, entire penalty proceedings under Section 271(1)(c) of Income Tax Act, 1961 were vitiated.
FULL TEXT OF THE ITAT JUDGMENT
Assessee has filed the appeal against the Order dated 04.9.2015 passed by the Ld.
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i want to get some judgement against 271 (1)(c)
and for sec 138 favor