2023 (1) TMI 1241

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....Respondent : Shri G. Hukugha Sema, CIT ORDER Per Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals)-3, Kolkata dated 14.01.2020 passed for A.Y. 2013-14. 2. The solitary grievance of the assessee is that the ld. CIT(Appeals) has erred in confirming the penalty of Rs.1,85,020/- imposed under sect....

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....e decisions. According to the ld. Counsel for the assessee, the ld. A.O. before visiting the assessee with penalty failed to issue a valid show-cause notice. His notice issued under section 274 was defective. In other words, the ld. Assessing Officer was required to issue a show-cause notice under section 274 specifying the charges whether the assessee is to be visited with penalty for furnishing ....

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....gs and penalty could not be levied upon the assessee. In order to buttress this submission, the assessee has placed on record the copy of the show-cause notice dated 29.03.2016 on page no. 1 of the paper book. 4. We have perused this notice and found that ld. Assessing Officer has used the printed proforma, which contained- "have concealed the particulars of income or not..................