Bhole Baba Milk Food Industries Dholpur (P) Ltd. vs ACIT

Authority: ITAT Tribunal/Court: Agra Date: 2018-03-14 AY: 2008-09 Section: 274, 271(l)(c), 28(1), 28(1)(C), 80IA, 273, 292BB, 271 Acts: Income Tax Act 1961 Result: Assessee Citation: 318Taxpundit208 Justices: A.D. Jain JM & Dr. Mitha Lal Meena AM Appeal No: I.T.A No. 378/Agra/2014
Whether a penalty notice under Section 274 read with Section 271(1)(c) of the Income Tax Act, 1961, which fails to specify whether the penalty is for 'concealment of income' or 'furnishing inaccurate particulars of income', is defective and renders the penalty void ab initio? --- Held Yes.

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