Case Law Details
Case Name : PCIT Vs Industrial Safety Products Private Limited (Calcutta High Court)
Related Assessment Year :
Courts :
Calcutta High Court
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PCIT Vs Industrial Safety Products Private Limited (Calcutta High Court)
Calcutta High Court held that show cause notice not specifying the charge against the assessee is bad-in-law. Accordingly, initiation of the penalty proceedings is vitiated.
Facts- Revenue has preferred the present writ petition contesting that ITAT has erred in holding that undisclosed income under the disclosure petition made during search and seizure proceedings as taken to books subsequently does not attract penalty in terms
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