Section 274 Show cause notice is defective if not specify charge against assessee

Anchal Towers Pvt. Ltd. Vs ITO (ITAT Kolkata)

Perusal of this notice shows that ld. AO has mentioned both the charges in the notice rather than raising a specific charge on the assessee. Such type of notices where specific charges are not levelled against the assessee, are found to be defective by various Hon’ble Courts. Since we are bound by the Hon’ble Jurisdictional High Court of Calcutta, we find that in the case of Brijendra Kumar Poddar (supra), Hon’ble Court dealing with the similar facts and the issues, confirmed the o

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