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of <h1>The Supreme Court dismissed the Special Leave Petitions after condoning the delay.</h1> <h3>M/s SUNDARAM FINANCE LIMITED Versus DEPUTY COMMISSIONER OF INCOME TAX</h3> The Supreme Court dismissed the Special Leave Petitions after condoning the delay. - M/s SUNDARAM FINANCE LIMITED Versus DEPUTY COMMISSIONER OF INCOME TAX ... Levy of penalty u/s 271(1)(c) - defect in the notice - assessee contended that the notices issued under Section 274 r/w. Section 271 are vitiated since it did not specifically state the grounds mentioned in Section 271(1)(c) - Held that:- SLP dismissed. The Supreme Court dismissed the Special Leave Petitions after condoning the delay. (Case Citation: 2018 (10) TMI 1451 - SC)
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