https://www.taxtmi.com/caselaws?id=359695 The Madras HC rejected the assessee's challenge to penalty notices under Section 271(1)(c), where the assessee claimed the notices were defective for not specifying grounds under Section 271(1)(c). The court held that not all violations nullify statutory orders. Since the assessee raised this objection only after 10 years during final hearing and never claimed prejudice or violation of natural justice before any authority, the court concluded no prejudice was caused. The assessee understood the notice's purpose, and the appeal was decided against the assessee. en-us Mon, 23 Apr 2018 00:00:00 +0530 Sat, 31 May 2025 09:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359695 The Madras HC rejected the assessee's challenge to penalty notices under Section 271(1)(c), where the assessee claimed the notices were defective for not specifying grounds under Section 271(1)(c). The court held that not all violations nullify statutory orders. Since the assessee raised this objection only after 10 years during final hearing and never claimed prejudice or violation of natural justice before any authority, the court concluded no prejudice was caused. The assessee understood the notice's purpose, and the appeal was decided against the assessee. Case-Laws Income Tax Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359695