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Section 271(1)(c) obliterated as AO failed to specify specific Limb for levy of penalty
Case Law Details
- Case Name
- Malook Nagar Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Delhi
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Malook Nagar Vs ACIT (ITAT Delhi)
Since the AO has not been specified u/s 274 as to whether penalty is proposed for alleged ‘concealment of income’ OR ‘furnishing of inaccurate particulars of such income’, the penalty levied is hereby obliterated.
FULL TEXT OF THE ORDER OF ITAT DELHI
The present appeals have been filed by the assessee against the orders of the ld. CIT(A)-XXVI, New Delhi dated 22.04.2019.
2. Since, the issues involved in all these appeals are identical, they were heard together and being adjudicated by a common order.
3. In ITA No. 5821/Del/2019, following grounds have ...
