Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.2909/िद"ी/2019(िन.व. 2011-12) Unitech Hospitality Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8460-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2912/िद"ी/2019(िन.व. 2013-14) Unitech Acacia Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-9453-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2913/िद"ी/2019(िन.व. 2013-14) Unitech Hi-Tech Developers Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8064-B बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 (Ays 2011-12 & 2013-14)

144C r.w.s. 143(3) of the Act would show that the penalty proceedings u/s. 271(1)(c) of the Act were initiated for concealment of income. Whereas, the penalty has been levied by the AO vide order dated 26.04.2018 for furnishing inaccurate particulars. 8. The manner in which the Assessing Officer initiated penalty, issued notice u/s. 274 r.w.s 271