https://www.taxtmi.com/caselaws?id=347888 The Tribunal held that the penalty notice issued under Section 274 r/w Section 271(1)(c) was invalid due to non-application of mind and failure to specify the charge. Consequently, the penalty imposed under Section 271(1)(c) was deleted. The appeal of the assessee was allowed, and the penalty levied under Section 271(1)(c) was deleted. en-us Fri, 18 Aug 2017 00:00:00 +0530 Wed, 13 Sep 2017 08:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347888 The Tribunal held that the penalty notice issued under Section 274 r/w Section 271(1)(c) was invalid due to non-application of mind and failure to specify the charge. Consequently, the penalty imposed under Section 271(1)(c) was deleted. The appeal of the assessee was allowed, and the penalty levied under Section 271(1)(c) was deleted. Case-Laws Income Tax Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347888