THE ITO, KOLLAM vs. SRI.A.SHIHABUDEEN, KOLLAM

In the result, the appeals filed by the Revenue are dismissed

Bench: Shri Chandra Poojari, Am

penalty was levied for concealment of income. I have carefully gone through the notice u/s 274 of the Act. For clarity we reproduce copy of one of the notices issued for assessment year 2000-2001, as under:- INCOME TAX DEPARTMENT Office of the Additional Commissioner of Income-tax Kollam Range, Kollam Notice u/s 274 read with section 271

THE ITO, KOLLAM vs. SRI.A.SHIHABUDEEN, KOLLAM

In the result, the appeals filed by the Revenue are dismissed