2019 (1) TMI 1004

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....VICE PRESIDENT: This is an appeal by the assessee against the order dated 14.08.2017 of ld. CIT(A)-2, Jalandhar. 2. The only grievance of the assessee in this appeal relates to the sustenance of penalty of Rs. 1,85,710/- levied by the AO u/s 271(1)(c) of the Income Tax Act , 1961 (hereinafter referred to as the Act). 3. Facts of the case in brief are that the assessee e-filed the return of inco....

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....peal folder. It was further submitted that in subsequent notices dated 01.06.2016 and 10.06.2016 nothing was mentioned about the charge on which the penalty u/s 271(1)(c) of the Act was to be levied. Therefore, in the absence of specific charge for levying the penalty u/s 271(1)(c) of the Act in the notice issued u/s 274 of the Act, the impugned penalty levied by the AO and sustained by the ld. CI....

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....cord. There is no concealment in the present case. The Assessee has also filed all the details during the regular assessment proceedings. From the notice dated 28.12.2011 produced by the Ld. AR during the hearing, it can be seen that the Assessing Officer was not sure under which provisions of Section 271 of the Income Tax Act, 1961, the assessee is liable for penalty. The issue is squarely co....