2019 (6) TMI 301

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....by Assessee has been directed against the Order of the Ld. CIT(A), Faridabad, Dated 28.11.2018, for the A.Y. 2007-2008, 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 the A.O. issued show cause notice before levy of the penalty Dated 30/31.03.2015 in which the A.O. has mentioned as under : "Have c....

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....and, Ld. D.R. relied upon Orders of the authorities below and submitted that failure of the A.O. to strike-off column in show cause notice is no ground for deleting the penalty. The Ld. D.R. relied upon the Order of ITAT, Chennai Bench reported in TS-289-ITAT-2019-CHNY. 4. I have considered the rival submissions. In this case, the A.O. issued show cause notice Dated 30/31.03.2015 before levy of t....