https://www.taxtmi.com/caselaws?id=268472 The Tribunal allowed the appeal, declaring the penalty imposed under Section 271(1)(c) invalid due to a defective show cause notice under Section 274. The orders imposing the penalty were deemed invalid following the Karnataka High Court's decision, leading to the cancellation of the penalty. Other issues raised were not addressed, as the defective notice was sufficient to decide the case. The judgment was delivered on October 1, 2015. en-us Thu, 01 Oct 2015 00:00:00 +0530 Thu, 26 Nov 2015 06:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268472 The Tribunal allowed the appeal, declaring the penalty imposed under Section 271(1)(c) invalid due to a defective show cause notice under Section 274. The orders imposing the penalty were deemed invalid following the Karnataka High Court's decision, leading to the cancellation of the penalty. Other issues raised were not addressed, as the defective notice was sufficient to decide the case. The judgment was delivered on October 1, 2015. Case-Laws Income Tax Thu, 01 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268472