2017 (6) TMI 1251

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.... by the assessee has been directed against the order of Ld. CIT(A)-2, Amritsar Camp at Chandigarh dt. 02/02/2017 for assessment year 2011- 12, challenging the levy of penalty under section 271(1)(c) of the Income Tax Act, 1961. 2. Briefly the facts of the case are that the AO noted that assessee has not shown interest from Saving Bank Account while filing the return of income. The addition of R....

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....sessee relied upon the decision of Karnataka High Court in case of CIT Vs. SSA's Emerald Meadows 73 taxmann.com 241 in which the Departmental appeal was dismissed confirming the order of the Tribunal in which the Tribunal has allowed the appeal filed by the assessee holding notice issued by the AO under section 274 r.w.s 271(1)(c) of the Income Tax Act to be bad in law as it did not specify which ....