2019 (5) TMI 296

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....R. ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-1, New Delhi, Dated 11.06.2018, for the A.Y. 2014-2015, challenging the levy of penalty under section 271(1)(c) of the I.T. Act, 1961. 2. Learned Counsel for the Assessee, at the outset, submitted that A.O. before levy of penalty issued show cause notice dated 30.11.2016 under section 274 r.w.s. 271 of ....

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....the matter. The A.O. issued show cause notice dated 30.11.2016 before levy of the penalty against the assessee which is bad in law as it did not specify in which limb of Section 271(1)(c) of the Act, the penalty proceedings had been initiated i.e., whether for concealment of particulars of income or furnishing inaccurate particulars of income. The entire penalty proceedings are, therefore, vitiate....