2015 (11) TMI 799

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....venue is in appeal against the order of the Tribunal dated 21.11.2014 whereby the appeal filed by the Revenue has been dismissed and the penalty order passed by the Assessing Officer under Section 271(1)(c) of the Income Tax Act, 1961 (for short 'the Act') has been held to be not leviable, as had been so held by the Appellate Commissioner also. 2. Briefly stated the facts of this case are....

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....the assesse in its return. Revenue filed an appeal before the Tribunal, which has been dismissed. Aggrieved by the said order, this further appeal has been filed by the Revenue. 3. We have heard Sri K.V.Aravind, learned counsel for the appellants at length and perused the record. 4. The Tribunal by its order dated 21.11.2014 has dismissed the appeal, not only on the merits but also on the ground....

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.... not specify the default for which the proceedings were being initiated against the assessee is perfectly justified. An assessee has a right to know as to for which default he is being put to notice, so that he may give an appropriate reply to the show cause notice. In case of ambiguity in the notice or specific default is not informed to the assessee by way of notice, the assessee would be handic....