2025 (2) TMI 1541

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER KUMAR, JUDICIAL MEMBER Present appeal has been filed challenging order dated 18-09-2024 passed by ld. CIT(A), Jaipur-4, u/s. 250 of the Income Tax Act, 1961 (for short "the Act''), relating to assessment year 2011-12, as thereby appeal filed by the assessee challenging penalty order u/s. 271(1)(c) of the Act has been partly allowed while modifying said penalty order passed by the AO only to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ld. DR for the Department admits as per the assessment order, the show cause notice proposed to be issued to the assessee was the one for violation of provisions of Section 271AAA and that penalty has been levied vide order dated 26-03-2018, under a different provision of law i.e. 271(1)(c) of the Act. 4 Ld. AR for the appellant has submitted along with written submission a copy of the notice i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....naccurate particulars of such income. While issuing notice under this provision of law, it has to be specified as to whether the assessee- appellant concealed the particulars of income 'or' his case is that furnishing of inaccurate particulars of income. However, while issuing the above referred to notice dated 20-03-2018, the Department sought for explanation of the assessee on both the gro....