https://www.taxtmi.com/caselaws?id=356346 The Tribunal allowed the appeal, emphasizing the importance of complying with legal requirements in penalty proceedings. The penalty notice's failure to specify the charge under section 271(1)(c) rendered the penalty order invalid, resulting in its deletion. The Tribunal's decision highlighted the significance of proper notice in penalty imposition under the Income Tax Act, ultimately favoring the appellant in this case. en-us Tue, 27 Feb 2018 00:00:00 +0530 Thu, 01 Mar 2018 07:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356346 The Tribunal allowed the appeal, emphasizing the importance of complying with legal requirements in penalty proceedings. The penalty notice's failure to specify the charge under section 271(1)(c) rendered the penalty order invalid, resulting in its deletion. The Tribunal's decision highlighted the significance of proper notice in penalty imposition under the Income Tax Act, ultimately favoring the appellant in this case. Case-Laws Income Tax Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356346