LATE SRI ZIA USMANI THROUGH L/H AND WIFE SMT. MEHVISH USMANI,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), ALLAHABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao

3 of 12 Late Shri Zia Usmani initiation of the penalty proceedings is not valid as the Assessing Officer has not specified the charged for which he propose to levy the penalty and consequently the penalty order passed by the Assessing Officer u/s 271(1)(c) is liable to be quashed for want of a valid initiation of the penalty

SMT. AMITA RAJVEDI,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

In the result, all four appeals of the assessee are allowed