https://www.taxtmi.com/caselaws?id=11150 The High Court of Calcutta upheld the Tribunal's decision to set aside the penalty order under section 271B due to the invalid show cause notice lacking the Assessing Officer's signature. Emphasizing the importance of a valid notice as a jurisdictional requirement, the Court found the deficiencies not curable under section 292B. Procedural compliance in penalty proceedings under the Income-tax Act, 1961 was highlighted. en-us Mon, 08 Mar 2004 00:00:00 +0530 Fri, 31 Jul 2009 19:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11150 The High Court of Calcutta upheld the Tribunal's decision to set aside the penalty order under section 271B due to the invalid show cause notice lacking the Assessing Officer's signature. Emphasizing the importance of a valid notice as a jurisdictional requirement, the Court found the deficiencies not curable under section 292B. Procedural compliance in penalty proceedings under the Income-tax Act, 1961 was highlighted. Case-Laws Income Tax Mon, 08 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11150