https://www.taxtmi.com/caselaws?id=373838 The Tribunal allowed the appeal, quashing the penalty of Rs. 1,10,521/- imposed by the Assessing Officer under Section 271(1)(c) of the Income Tax Act. The Tribunal held that the Assessing Officer's failure to specify the charge in the Show Cause Notice violated principles of natural justice, depriving the assessee of a fair opportunity to defend herself. As a result, the penalty was deemed invalid, and the Tribunal refrained from discussing the case's merits due to the procedural flaw in the penalty proceedings. en-us Thu, 17 Jan 2019 00:00:00 +0530 Mon, 21 Jan 2019 09:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373838 The Tribunal allowed the appeal, quashing the penalty of Rs. 1,10,521/- imposed by the Assessing Officer under Section 271(1)(c) of the Income Tax Act. The Tribunal held that the Assessing Officer's failure to specify the charge in the Show Cause Notice violated principles of natural justice, depriving the assessee of a fair opportunity to defend herself. As a result, the penalty was deemed invalid, and the Tribunal refrained from discussing the case's merits due to the procedural flaw in the penalty proceedings. Case-Laws Income Tax Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373838