Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
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Penalty u/s 271(1)(c) - Non-striking of the limb in the notice - In the case in hand on behalf of the Ld. DR an attempt was made to defend the notices submitting that there are allegations of both concealment and of furnishing inaccurate particulars, then in that case it was all the more necessary to identify and convey to the assessee under the notice as to which particular set of allegations he needs to defend. - Order of CIT(A) setting aside the order and deleting the penalty confirmed - AT
Penalty u/s 271(1)(c) - Non-striking of the limb in the notice - In the case in hand on behalf of the Ld. DR an attempt was made to defend the notices submitting that there are allegations of both concealment and of furnishing inaccurate particulars, then in that case it was all the more necessary to identify and convey to the assessee under the notice as to which particular set of allegations he needs to defend. - Order of CIT(A) setting aside the order and deleting the penalty confirmed - AT
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