https://www.taxtmi.com/caselaws?id=365195 The Tribunal allowed the appeal, deleting the penalty imposed under section 271(1)(c) of the Income Tax Act due to the non-specific charge in the penalty notice, reflecting non-application of mind by the Assessing Officer. The additional ground of appeal challenging the penalty imposition was admitted as a purely legal ground, following legal precedents. The Tribunal emphasized the importance of clearly specifying charges to afford the assessee a reasonable opportunity to defend. Other contentions on the case merits were not addressed as the penalty was deleted based on the notice ambiguity. en-us Tue, 07 Aug 2018 00:00:00 +0530 Sun, 12 Aug 2018 14:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365195 The Tribunal allowed the appeal, deleting the penalty imposed under section 271(1)(c) of the Income Tax Act due to the non-specific charge in the penalty notice, reflecting non-application of mind by the Assessing Officer. The additional ground of appeal challenging the penalty imposition was admitted as a purely legal ground, following legal precedents. The Tribunal emphasized the importance of clearly specifying charges to afford the assessee a reasonable opportunity to defend. Other contentions on the case merits were not addressed as the penalty was deleted based on the notice ambiguity. Case-Laws Income Tax Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365195