In the result, the Appeal of the assessee is allowed
Bench: Shri Kul Bharat & Shri M Balaganesh[Assessment Year : 2010-11] Mayank Singh Mehra V Ito Oak Over Cottage, Mallital, S Nainital Nainital, Uttarakhand Uttarakhand Pan: Abipm5085E Appellant Respondent Appellant By Sh. Sharad Kumar Vishnoi, Adv Respondent By Sh. A. S. Rana, Sr. Ld. Dr Date Of Hearing 22.11.2023 Date Of 23.11.2023 Pronouncement
u/s 271(1)(c). It is transpired from the said notice, that the Assessing Officer has 5 Mayank Singh Mehra not specified the charge. The law is well settled now that the Assessing Officer is required to specify the charge. The issuance of notice is not a merely a formality but it should be as per the prescribed procedure