https://www.taxtmi.com/caselaws?id=379372 The Tribunal allowed the appeal, canceling the penalty of Rs. 51,300/- imposed under Section 271(1)(c) as the notice issued did not specify the charge against the assessee. Relying on the principle favoring the assessee in case of conflicting judgments, the Tribunal set aside the penalty for the assessment year 2013-14. The order was pronounced on 26.04.2019, endorsing that a defective notice invalidates penalty proceedings. en-us Fri, 26 Apr 2019 00:00:00 +0530 Wed, 01 May 2019 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379372 The Tribunal allowed the appeal, canceling the penalty of Rs. 51,300/- imposed under Section 271(1)(c) as the notice issued did not specify the charge against the assessee. Relying on the principle favoring the assessee in case of conflicting judgments, the Tribunal set aside the penalty for the assessment year 2013-14. The order was pronounced on 26.04.2019, endorsing that a defective notice invalidates penalty proceedings. Case-Laws Income Tax Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379372