https://www.taxtmi.com/caselaws?id=260790 The Tribunal concluded that the penalty imposed under section 271(1)(b) was deleted as it contravened the statutory provisions of section 274(1) by lacking a proper show cause notice and opportunity for the assessee to be heard. The appeals filed by the assessee were allowed for all assessment years involved, emphasizing the significance of adhering to procedural requirements and ensuring the assessee's right to a fair hearing before imposing penalties. en-us Tue, 09 Jun 2015 00:00:00 +0530 Wed, 24 Jun 2015 09:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260790 The Tribunal concluded that the penalty imposed under section 271(1)(b) was deleted as it contravened the statutory provisions of section 274(1) by lacking a proper show cause notice and opportunity for the assessee to be heard. The appeals filed by the assessee were allowed for all assessment years involved, emphasizing the significance of adhering to procedural requirements and ensuring the assessee's right to a fair hearing before imposing penalties. Case-Laws Income Tax Tue, 09 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260790