M/S. JOYRAM TRADERS,AGARTALA vs. INCOME TAX OFFICER, WARD-2, AGARTALA

In the result, the appeal of assessee is allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

80,765/-. Assailing the decision of the Ld. CIT(A) the assessee’s Ld AR brought to our notice that the notice issued by the AO proposing penalty u/s. 271(1)(c) of the Act is defective in nature, since it had not spelt out the specific fault/charge as to whether ‘assessee had concealed the particulars of his income

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SHILLONG, SHILLONG vs. MEGHALAYA POWER TRANSMISSION CORPORATION LIMITED, LUMJINGSHAI, SHILLONG

In the result, the appeal of the Revenue is allowed