https://www.taxtmi.com/caselaws?id=376239 The Tribunal allowed the Assessee's appeal, holding that the imposition of penalty under Section 271(1)(c) could not be sustained due to the defective notice under Section 274. The penalty was directed to be cancelled, and the appeal was allowed. The judgment underscores the importance of specificity and clarity in penalty notices to uphold the principles of natural justice. en-us Wed, 27 Feb 2019 00:00:00 +0530 Tue, 05 Mar 2019 07:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376239 The Tribunal allowed the Assessee's appeal, holding that the imposition of penalty under Section 271(1)(c) could not be sustained due to the defective notice under Section 274. The penalty was directed to be cancelled, and the appeal was allowed. The judgment underscores the importance of specificity and clarity in penalty notices to uphold the principles of natural justice. Case-Laws Income Tax Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376239