https://www.taxtmi.com/caselaws?id=381023 The Tribunal held that the penalty imposed under Section 271(1)(c) of the Income Tax Act, 1961 could not be sustained due to the defective notice issued under Section 274. The penalty imposed by the Assessing Officer was canceled, and the appeal of the assessee was allowed. en-us Fri, 31 May 2019 00:00:00 +0530 Sun, 09 Jun 2019 22:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381023 The Tribunal held that the penalty imposed under Section 271(1)(c) of the Income Tax Act, 1961 could not be sustained due to the defective notice issued under Section 274. The penalty imposed by the Assessing Officer was canceled, and the appeal of the assessee was allowed. Case-Laws Income Tax Fri, 31 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381023