Anisha Estate & Finance Pvt. Ltd., ... vs Dcit, Cir-8, Kolkata, Kolkata on 13 December, 2017
In the case of Earthmoving Equipment Service Corporation (supra), the ITAT
Mumbai did not follow the decision rendered in the case of Manjunatha Cotton &
Ginning Factory (supra) for the reason that penalty in that case was deleted for so
many reasons and not solely on the basis of defect in show cause notice u/s.274 of
the Act. This is not factually correct.