Case Law Details
Case Name : Alcatel-Lucent India Ltd. v. ACIT ( ITAT Delhi)
Appeal Number : ITA No. 4476/Del/2014
Date of Judgement/Order : 26/04/2018
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
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Alcatel-Lucent India Ltd. v. ACIT ( ITAT Delhi)
Notice issued by the assessing officer under section 271(1)(c) read with section 274 of the Act is bad in law as it does not specify which limb of section 271(1)© of the Act, the penalty proceedings had been initiated i.e. whether for concealment of particulars of income or furnishing of inaccurate particulars. Therefore, the penalty in dispute is not sustainable in the eyes of law.
FULL TEXT OF THE ITAT JUDGMENT
This appeal by the Assessee is directed against the Order of the learned Commissioner (Appeals)-IV, New Delhi dated 15-5-2014 pertaining to assessment year 2003-04.
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