2025 (2) TMI 1461

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RINDER KUMAR, JUDICIAL MEMBER The assessee-appellant herein is feeling aggrieved by penalty proceedings relating to the Assessment Year 2015-16, initiated consequent upon issuance of notice u/s 271(1)(c) of the Income Tax Act, 1961 (in short 'Act') and confirmation of the penalty order by Learned CIT(A). 2. Vide order dated 16.03.2018, ITO, Ward 1(3), Ajmer levied penalty of Rs. 1,80,000/- w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ficers for procuring business. (2) Addition of Rs. 4139/- on account of saving bank interest income not declared in the return of income. (3) Addition of Rs. 2646/- on account of interest of income tax refund not declared by the assessee in the return of income. 5. It may be further mentioned that in the appeal preferred against assessment order, Ld. CIT(A) partly allowed the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e particulars of income". It is well settled that while issuing such like notices, where a provisions of law stated to have been violated, has more than one limb, the Assessing Officer must specify in the notice the particular limb of the provision which the assessee is stated to have violated. The object in specifying of limb of the section is to apprise the assessee of the violation to ena....