2015 (11) TMI 1620

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....JATHA FOR THE APPELLANT : SRI. E I SANMATHI, ADV. JUDGMENT Heard Sri E.I. Sanmathi, learned counsel for the appellants and perused the record. 2. This appeal has been filed raising the following substantial questions of law: (1) Whether, omission if assessing officer to explicitly mention that penalty proceedings are being initiated for furnishing of inaccurate particulars or ....

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....tion 274 without taking into consideration the assessment order when the assessing officer has specified that the assessee has concealed particulars of income? 3. The Tribunal has allowed the appeal filed by the assessee holding the notice issued by the Asses sing Officer under Section 274 read with Section 271(1)( c) of the Income Tax Act, 1961 (for short 'the Act') to be bad in law as it did ....