Search: penalty u/s 271

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Section 2713 Section 271(1)(c)3 Section 682 Section 2742

M/S AJAY SALT & CHEMICALS,,UNA vs. I.T.O., WARD-1(3),, VERAVAL

In the result, the appeal of the assessee is dismissed

ITA 296/RJT/2017[2006-07]Status: DisposedITAT Rajkot23 Jan 2020AY 2006-07

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No.296/Rjt/2017 "नधा"रण वष"/Asstt. Year: 2006-2007

For Appellant: Written Submission

Section 143(1)Section 271Section 271(1)(c)Section 274Section 68

U/s. 271 (l)(c) of the IT Act. 3.2 Thus the concluding para also does not specify a specific charge and it mention both the charges. The Hon. Gujarat High Court has specifically required to arrive at a charge specifically. 3.3 In view of the above it is humbly submitted that Provisions under which penalty imposable should be clearly stated