2025 (8) TMI 1519

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....R, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 12.08.2024 for the AY 2014-15. 02. At the time of hearing the learned counsel of the assessee pressed the second ground of appeal only, which is qua notice issued u/s271(1)(c) of the Act being vague without mentioning any speci....

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....710/-. The ld. AO thereafter recorded a finding that obviously the assessee has concealed the income and had not offered the tax, the correct income in ITR. Finally, the penalty of Rs.60,835 was imposed equal to 100% of tax sought to be evaded by passing an order u/s271(1)(c) of the Act dated 17-02-2022, which was also confirmed by Landed CIT (A). 05. After hearing the rival contentions and per....

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....nn.com 581 (Calcutta) dated 19-03-2025, wherein the similar issue has been decided in favour of the assessee by observing and holding as under: - "13. We have perused the notice and we find that none of the relevant columns have been indicated nor have the irrelevant columns been struck off. Identical issue came up for consideration wherein one of the questions which was considered was wi....

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....ticulars of income or furnishing of inaccurate particulars of income. The said decision of the High Court of Karnataka was affirmed by the Hon'ble Supreme Court in the decision reported in Commissioner of Income-tax v. SSA'S Emerald Meadows [2016] 73 taxmann.com 248/242 Taxman 180 (SC). On the same lines it is the decision of this court in Pr. CIT v. Brijendra Kumar Poddar in [ITAT No. 215....