https://www.taxtmi.com/caselaws?id=344993 The Tribunal allowed the appeal of the assessee, holding that the penalty levied under Section 271(1)(c) was deleted due to the Assessing Officer's failure to specify the charge in the penalty notice, thus violating principles of natural justice. The Tribunal emphasized the necessity for the AO to clearly articulate the charge in the notice to enable the assessee to respond adequately. Consequently, the penalty was deemed untenable, and the appeal was allowed on 29th May 2017. en-us Mon, 29 May 2017 00:00:00 +0530 Tue, 04 Jul 2017 07:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344993 The Tribunal allowed the appeal of the assessee, holding that the penalty levied under Section 271(1)(c) was deleted due to the Assessing Officer's failure to specify the charge in the penalty notice, thus violating principles of natural justice. The Tribunal emphasized the necessity for the AO to clearly articulate the charge in the notice to enable the assessee to respond adequately. Consequently, the penalty was deemed untenable, and the appeal was allowed on 29th May 2017. Case-Laws Income Tax Mon, 29 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344993