M/S. RISHA TOUR AND TRAVELS,KANPUR vs. INCOME TAX OFFICER- 2(3), KANPUR
In the result, the appeal of the assessee is allowed
ITA 606/LKW/2018[2014-15]Status: DisposedITAT Lucknow23 Jan 2020AY 2014-15
Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2014-15 M/S Risha Tour & Travels V. Ito-2(3) 111/51, Ashok Nagar Kanpur Kanpur Tan/Pan:Aaofr5578C (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 09 01 2020 Date Of Pronouncement: 23 01 2020 O R D E R
For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Ajay Kumar, D.R
Section 271Section 271(1)(c)Section 274
u/s 271(1)(c) of the Income Tax Act,
1961 is being initiated against the assessee in assessment year 2014-15 separately for concealment of particulars of income or furnishing inaccurate particulars of income.”
Thus, even in the assessment order, the specific charge for the proposed levy of penalty has not been delineated.
7. In 'CIT vs. SSA's Emerald
