M/S HAPPY STEEL PRIVATE LTD.,LUDHIANA vs. DCIT CC-2, LUDHIANA

In the result, the appeal is allowed

Bench: Shri A.D. Jain & Shri Krinwant Sahay

9. Heard. The notice issued to the assessee u/s 274 read with Section 271AAB, a copy whereof has been placed at APB 13, reads as follows : ITA 398/CHD/2023 A.Y. 2016-17 7 9.1 The ld. Counsel for the assessee submitted that the penalty notice issued u/s 271AAB of the Act is not, in any manner, depicting the charge against