https://www.taxtmi.com/caselaws?id=379058 The Court allowed the application for condonation of delay in preferring the appeal, citing sufficient cause shown for the delay. It emphasized the importance of specifying charges in a notice under Section 271(1)(c) read with Section 274 of the Income Tax Act, 1961. The Court upheld the Tribunal's decision to delete a penalty due to the lack of specific charge details in the notice, ultimately dismissing the appeal based on technical grounds related to the notice's lack of specificity regarding charges against the assessee. en-us Tue, 26 Feb 2019 00:00:00 +0530 Fri, 26 Apr 2019 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379058 The Court allowed the application for condonation of delay in preferring the appeal, citing sufficient cause shown for the delay. It emphasized the importance of specifying charges in a notice under Section 271(1)(c) read with Section 274 of the Income Tax Act, 1961. The Court upheld the Tribunal's decision to delete a penalty due to the lack of specific charge details in the notice, ultimately dismissing the appeal based on technical grounds related to the notice's lack of specificity regarding charges against the assessee. Case-Laws Income Tax Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379058