2024 (11) TMI 164

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocate, Shri Praveen Kumar, Chartered Accountant, Shri V K Garg, Advocate And Shri Anil Kumar Chopra, Chartered Accountant For the Respondent : Ms. Jaya Choudhary, CIT(DR) ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-23, New Delhi (hereinafter referred to as 'the CIT(A)') dated 05.09.2017, for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... striking of irrelevant clauses. Non striking of irrelevant clauses makes the notice ambiguous and defective. The ld. Counsel for the assessee thus, prayed for deleting penalty levied u/s. 271(1)(c) of the Act steming from defective notice. 3. Per contra, Ms. Jaya Choudhary representing the department vehemently supported the penalty order dated 29.03.2017 and the impugned order. The ld. DR sub....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....owing the decision rendered in the case of CIT vs. Manjunatha Cotton & Ginning Factory 359 ITR 565 deleted penalty where the AO failed to clearly specify the limb of section 271(1)(c) of the Act for levy of penalty in the notice. 6. The full Bench of Hon'ble Bombay High Court in the case of Mohd. Farhan A Shaikh vs. DCIT 125 taxmann.com 253 has held that where assessment order records satisfact....