Penalty u/s.271(1)C

[SITARAM AGRAWAL]

Notice Received on 04-10-2011 u/s. 271(1)(c) read with sec.274 calling for explaination on

29-09-2011. Pl explain validity and also the case law.

Thanks

AGRRAWAL S.C.

AI Summary

Validity of show cause notice: lack of meaningful hearing opportunity undermines penalties under tax procedure rules.
A show cause notice that fails to afford a meaningful opportunity to be heard is procedurally defective; penalties based solely on such an invalid notice lack procedural foundation because the audi alteram partem requirement is not satisfied.