TaxTMI 
TaxTMI 
2017 (9) TMI 1518
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....ER PER D.S. SUNDER SINGH, Accountant Member: This appeal filed by the assessee is directed against order of the Commissioner of Income Tax (Appeals)-2 {CIT(A)}, Visakhapatnam vide ITA No.44/2013-14/760/ITO, W-2, KKD/2014-15 dated 24.3.2015 for the assessment year 2009-10. 2. This is an appeal filed by the assessee against the penalty imposed by the A.O. on the additions made in the assessment....
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....1(1)(c) of the Income Tax Act, 1961 (hereinafter called as 'the Act'). 4. The Ld. A.R. raised additional grounds vide petition dated 23.6.2017 as under: "Whether on the facts and in the circumstances of the case, the order dt.11.10.2013 levying penalty u/s 271(1)(c) is liable to be cancelled in as much as the notice dt.30.12.2011 initiating the penalty proceedings did not specify clearl....
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....d. 6. On the other hand, the Ld. D.R. relied on the orders of the Ld. CIT(A) and argued that the A.O. has issued notice for both inaccurate particulars and concealment of income, hence, the notice issued u/s 274 r.w.s. 271 of the Act required to be treated as valid and penalty imposed by the A.O. needs to be confirmed. 7. We have heard both the parties, perused the materials available on record ....
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....urna Vs. ITO Ward -5(2), Visakhapatnam in ITA Nos.604 & 605/Vizag/2014 dated 2.2.2017 on identical facts held that non-striking of the irrelevant column renders the notice issued u/s 271 of the Act invalid. For ready reference, we extract relevant para of the decision of this bench: "17. In this case, on perusal of the facts available on record, we find that the A.O. has issued printed form of n....