https://www.taxtmi.com/caselaws?id=281328 The Tribunal dismissed the revenue's appeal, upholding the cancellation of the penalty imposed under section 271(1)(c) due to an invalid penalty notice that failed to specify the nature of the offense clearly. The decision emphasized the importance of clarity and specificity in penalty notices to ensure fairness and procedural justice in penalty proceedings. en-us Fri, 16 Nov 2018 00:00:00 +0530 Fri, 14 Jun 2019 06:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281328 The Tribunal dismissed the revenue's appeal, upholding the cancellation of the penalty imposed under section 271(1)(c) due to an invalid penalty notice that failed to specify the nature of the offense clearly. The decision emphasized the importance of clarity and specificity in penalty notices to ensure fairness and procedural justice in penalty proceedings. Case-Laws Income Tax Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281328