2019 (11) TMI 1568

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent by: Shri Vijay Mehata A.R ORDER Rajesh Kumar, By virtue of this Miscellaneous Application, the Revenue seeks recalling of the order of Tribunal passed in ITA No.464/Mum/2019 for A.Y. 2010-11 dated 14.03.2019. 2. The learned D.R. submitted that while passing the said order dated 14.03.2019, the Tribunal held that while issuing the notice u/s.274 r.w.s.271 of the Act dated 28.03.2013....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the assessee stated that the scope of the section is very limited and certainly two opinions are possible from the format and language used in the notice by referring to the notice wherein one part is highlighted and the other is not highlighted. The learned A.R. of the assessee took us to page21 of the paper book which was a reply filed before the ADIT dated 31.08.2013, responding to the notice ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ons and perusing the material available on record, we observe that the Miscellaneous Application is moved by the Department for recalling of the order of Tribunal dated 14.03.2019 whereby the Coordinate Bench of the Tribunal allowed the appeal of assessee by directing to delete the penalty imposed u/s.271(1)(c) of the Act on the ground that the AO has not applied his mind while issuing the notice ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....evied for having concealed the particulars of income or furnished inaccurate particulars of income." It is clear from the above as the assessee has understood the notice in the same manner in which it was issued by the AO and understood by the learned D.R. also. Accordingly, we find that there are two views possible on examining this notice issued u/s.274 r.w.s.271 of the Act dated 28.03.2013. ....