Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 9/Ddn/2025 (A.Y 2012-13) I.T.A. No. 10/Ddn/2025 (A.Y 2013-14) I.T.A. No. 11/Ddn/2025 (A.Y 2010-11)
u/s 274 read with Section 271 (1)(c) of the Act, it is found that the said noticesare stereotype one and the AO has not specified any limb or charge for which the notices were issued i.e. either for concealment of particulars of income or furnishing of inaccurate particulars of such income. It can be seen from the said notice