https://www.taxtmi.com/caselaws?id=361164 The Appellate Tribunal upheld the CIT(A)'s decision to delete the penalty under section 271(1)(c) for the assessment year 2009-2010. The Tribunal emphasized the necessity for clarity in penalty notices and conclusive findings to support penalty imposition. Citing legal provisions and judicial interpretations, the Tribunal dismissed the revenue's appeal, reaffirming the significance of adherence to legal requirements in penalty proceedings. en-us Tue, 29 May 2018 00:00:00 +0530 Wed, 30 May 2018 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361164 The Appellate Tribunal upheld the CIT(A)'s decision to delete the penalty under section 271(1)(c) for the assessment year 2009-2010. The Tribunal emphasized the necessity for clarity in penalty notices and conclusive findings to support penalty imposition. Citing legal provisions and judicial interpretations, the Tribunal dismissed the revenue's appeal, reaffirming the significance of adherence to legal requirements in penalty proceedings. Case-Laws Income Tax Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361164