https://www.taxtmi.com/caselaws?id=367573 The appeal was allowed, and the penalty imposed under Section 271(1)(c) was deleted by the Tribunal due to the substantial delay in filing the appeal and the defective notice issued by the Assessing Officer. The Tribunal emphasized substantial justice over technicalities and held that penalties based on defective notices cannot be sustained. The decision was pronounced on 19/09/2018. en-us Wed, 19 Sep 2018 00:00:00 +0530 Sat, 22 Sep 2018 17:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367573 The appeal was allowed, and the penalty imposed under Section 271(1)(c) was deleted by the Tribunal due to the substantial delay in filing the appeal and the defective notice issued by the Assessing Officer. The Tribunal emphasized substantial justice over technicalities and held that penalties based on defective notices cannot be sustained. The decision was pronounced on 19/09/2018. Case-Laws Income Tax Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367573