Case Law Details
Case Name : Ms Kaveri Infrastructure Pvt. Vs DCIT (ITAT Delhi)
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Delhi
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Ms Kaveri Infrastructure Pvt. Vs DCIT (ITAT Delhi)
Conclusion: AO was not justified in imposing penalty under section 271(1)(c) on assessee without specifying the grounds in the penalty notice as the same could not be construed as a mere technical error
Held: In the present case, AO imposed penalty under section 271(1)(c) on assessee by issuing notice under section 274 without specifying the grounds on which penalty was imposed, i.e., whether for concealment of income or for furnishing inaccurate particulars. It
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1. APPEAL FILING FEE WITH TRIBUNAL FOR ASSESSED INCOME IS 29 LACS AND PENALTY IS 3 LACS