2022 (6) TMI 222

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.... Per Anikesh Banerjee, JM The instant appeal was filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeal)-1, Ludhiana, [in brevity the CIT(A)] bearing appeal No. ROT-89/IT/CIT(A)-1/LDH/2018-19, old appeal No. 163/2017-18 date of order 01.01.2019, for A.Y. 2014-15. The said appeal was arising out from the order of the Ld. ITO Ward-2(1), Jammu order passed u/s. 271(....

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.... which is reproduced hereunder: "Notice under section 274 Read With Section 271 of the Income Tax Act, 1961. No. Jammu/2016-17/2049 Office of the Income Tax Officer, Ward 2(1), Aayakaar Bhawan panama Chowk, Rail Head Complex, Jammu Dated: 15.12.2016 Sh. Anudeep Sharma R/o. Vilage Chak Malal. Tehsil Akhnoor. Jammu Dated:-15.12.201....

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....45 A.M., on 03.01.2017 and show cause why an order imposing a penalty on you should not be made under section 271 of the income tax act, 1961. If you do not wish to avail yourself of this opportunity of being heard in person or through authorized representative, you may show cause in writing on or before the said date which will be considered before any such order is made under section 271(1)(c) o....

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.... down that in the absence of such specific notice, the notice would be invalid as held in various judicial pronouncements including the decision of Hon'ble Karnataka High Court in CIT V/s. SAS's Emerald Meadows (73 Taxmann.com 241) against which Special Leave Petition (SLP) filed by the department stood dismissed by Hon'ble Supreme Court which is reported as 73 Taxmann.com 248. The not....