GORAKH NATH YADAV,VARANASI vs. ITA, WARD - 3(4), VARANASI
In the result, appeal of the assessee is allowed
ITA 26/VNS/2023[2004-2005]Status: DisposedITAT Varanasi16 Oct 2023AY 2004-2005
Section 271(1)(c)Section 274
capital gain before the ld. AO,
3
Shri Gorakh Nath Yadav
has not specified any charge as to under which limb he is initiating the penalty u/s 271(1)(c). Even in the show-cause notice, the charge has not been specified. Now, it is a well settled law that the ld. AO has to specify the charge
