Kapishek Films Pvt. Ltd. vs ITO

Authority: ITAT Tribunal/Court: Mumbai Date: 2019-03-08 AY: 2003-04 Section: 271(l)(c), 271, 274 Acts: Income Tax Act 1961 Result: Assessee Citation: 319Taxpundit222 Justices: SAKTIJIT DEY, JM & MANOJ KUMAR AGGARWAL, AM Appeal No: I.T.A. No.3979/Mum/2013
Whether penalty proceedings under Section 271(1)(c) are valid when the Assessing Officer fails to record specific satisfaction regarding concealment of income or furnishing inaccurate particulars and issues a vague notice under Section 274 --- Held No.

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