https://www.taxtmi.com/caselaws?id=368894 The Tribunal allowed the appeal, setting aside the CIT(A)'s order and directing the Assessing Officer to cancel the penalty levied under section 271(1)(c) due to the invalidity of the notice specifying the charge clearly. The Tribunal found that the penalty notice's ambiguity regarding the specific charge rendered it invalid, emphasizing the need to follow the view favorable to the assessee when two views are available. en-us Fri, 12 Oct 2018 00:00:00 +0530 Tue, 16 Oct 2018 09:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368894 The Tribunal allowed the appeal, setting aside the CIT(A)'s order and directing the Assessing Officer to cancel the penalty levied under section 271(1)(c) due to the invalidity of the notice specifying the charge clearly. The Tribunal found that the penalty notice's ambiguity regarding the specific charge rendered it invalid, emphasizing the need to follow the view favorable to the assessee when two views are available. Case-Laws Income Tax Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368894