TaxTMI 
TaxTMI 
2019 (1) TMI 950
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.... (1) (c) of the Act dated 29.02.2016, copy of which is placed on record and pointed out there from that in the said notice, the Assessing Officer has stated as under :- "Where in the course of proceedings before me for the assessment year 2008-09, it appears to me that you :- ....... have concealed the particulars of your income or ......... furnished inaccurate particulars of such income." 4. He submitted that it is not clear from the said notice issued u/s 271 (1) (c) of the Act by the Assessing Officer whether the show cause is issued to the assessee for concealment of particulars of income or for furnishing inaccurate particulars of income. 5. He submitted that the issue stands covered by the decision of Delhi Bench of the Tribu....
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....pecial Leave Petition filed by the Revenue against the judgment rendered by Hon'ble High Court of Karnataka whereby identical issue was decided in favour of the assessee. Operative part of the judgment in case of M/s. SSA's Emerald Meadows (supra) decided by Hon'ble High Court of Karnataka is reproduced below "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 oj inaccurate particulars or that for concealment of income makes the penalty order liable for cancellation even when it has been proved beyond reasonable doubt that the assessee had concealed income in the facts an....
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....gment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court, the appeal is accordingly dismissed. " 6. Bare perusal of the notice issued u/s 271(1 )(c) apparently goes to prove that the Assessing Officer initiated the penalty proceedings by issuing the notice u/s 274/271 (1)(c) of the Act without specifying whether the assessee has concealed "particulars of income" or assessee has furnished "inaccurate particulars of income", so as to provide adequate opportunity to the assessee to explain the show cause notice. Rather notice in this case has been issued in a stereotyped manner without applying any mind which is bad in law, hence is not a valid noti....