274

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BANGALORE TRIBUNAL on 4.6.2019 held that 271(1)(c) – non strike of limb in SCN-No penalty can be imposed. DESAI AND COMPANY vs. DCIT
Non-striking off of the relevant column of the show cause notice cannot be a valid reason for deletion of the penalty u/s.271(1)(c) of the Act if responded and participated in the proceedings. hence, matter was remanded back to CIT(A) for adjudication of the appeal on merits. ITO vs. RAJAN KALIMUTHU
show cause notice u/s 274 of the Act does not strike out the inappropriate words then that imposition of penalty cannot be sustained. Ratan Kumar Paul Vs DCIT