If notices don't specify under which limb the penalty is levied, then the same is not sustainable


Last updated: 11 August 2021

Court :
ITAT Delhi

Brief :
This appeal is filed by the revenue against the order of the ld CIT(A)-XXVI, New Delhi 16.03.2018 for Assessment Year 2010-11, wherein, the penalty levied u/s 271(1)(c) of the Act vide order dated 20.03.2017 by the ld Asstt. Commissioner of Income Tax, Central Circle-15, New Delhi was deleted.

Citation :
ITA No. 3989/Del/2018

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