Search: penalty u/s 271

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Section 2746 Section 271(1)(c)3 Section 2712

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - TINSUKIA , TINSUKIA vs. RINU SINGH L/R OF JOY PRAKASH SINGH , TINSUKIA

Appeal is dismissed

ITA 432/GTY/2019[2014-15]Status: DisposedITAT Guwahati22 Jul 2020AY 2014-15

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2014-15 Acit, Circle-Tinsukia Vs. Renu Singh The Legal Heir Of Late Jai Prakash Singh Jasoda Talkies Compound, Digboi-786171 Pan/Gir No. : Ahdps9100M (Appellant) .. (Respondent)

Section 271Section 271(1)(c)Section 274

246/- u/s 271(1)(c) of the Act. It emerges from the relevant penalty notice that the Assessing Officer did not specify as to whether the assessee is accused of concealment of particulars of any taxable income or it had furnished inaccurate particulars of such income. This tribunal’s co-ordinate bench’s decision in Nishith Kumar Jain Vs. ACIT