https://www.taxtmi.com/caselaws?id=340827 The Tribunal held that the notices issued under Section 274 read with Section 271(1)(c) were invalid due to ambiguity in specifying the charge for penalty. The inconsistent use of charges by the Assessing Officer violated principles of natural justice. The penalties imposed for Assessment Years 2007-08 and 2008-09 were deleted, and the appeals of the assessee were allowed while the Department's appeals were dismissed. en-us Fri, 24 Mar 2017 00:00:00 +0530 Tue, 28 Mar 2017 06:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340827 The Tribunal held that the notices issued under Section 274 read with Section 271(1)(c) were invalid due to ambiguity in specifying the charge for penalty. The inconsistent use of charges by the Assessing Officer violated principles of natural justice. The penalties imposed for Assessment Years 2007-08 and 2008-09 were deleted, and the appeals of the assessee were allowed while the Department's appeals were dismissed. Case-Laws Income Tax Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340827