2019 (4) TMI 1992

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nged the judgment and order of the Tribunal whereby the Tribunal has dismissed the Appeal imposing penalty. Learned counsel for the appellant referring to the recording in the assessment order with the hand written contended that the Assessing Officer has initiated a proceeding only under Section 271(1)(c) of the Income Tax Act, 1961 and notice came to be issued was in printed form wherein it has....