2018 (11) TMI 1630

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... PER D.S. SUNDER SINGH, Accountant Member: This appeal is filed by the revenue against the order of the Commissioner of Income Tax(Appeals) [CIT(A)], Visakhapatnam vide I.T.A.No.0177/2015-16/ITO-W-1, VZM/2017-18dated 20.04.2018 for the assessment year 2012-13. 2. In this case, the assessee filed return of income on 31.03.2014 admitting total income of Rs. 2,48,000/- after claiming deduction un....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Pr.CIT Vs. Baisetty Revathi in ITTA 684/2016 in 30.07.2017. 4. Aggrieved by the order of the Ld.CIT(A), the revenue is in appeal before this Tribunal. 5. We have heard both the parties and perused the material placed on record. In the instant case, there is no dispute that the AO has issued the notice u/s 271(1)(c) without striking irrelevant columns to specify whether the penalty was initia....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds as under : Whereas in the course of proceeding before me for the Asst. Year 2012- 13 it appears to me that you have concealed the particulars of your income or furnished inaccurate particulars of such income 6.1. From the notice issued, its seen that AO issued notice for concealment of income or for furnishing of inaccurate particulars, which proves that the assessing officer was not sure....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....curate particulars thereof, the revenue must specify as to which one of the two is sought to be pressed into service and cannot be permitted to club both by interjecting an 'or" between the two, as in the present case. This ambiguity in the show-cause notice is further compounded presently by the confused finding of the Assessing Officer that he was satisfied that the assessee was guilty of bo....