https://www.taxtmi.com/caselaws?id=381644 The High Court addressed a deficiency in a notice issued under Section 272(1)(c) of the Income Tax Act, noting the failure to specify contraventions. Referring to relevant case law, the Court found the notice flawed due to a technical defect under Section 271(1)(c) read with Section 274. The Court clarified its limited scope to the technical defect, dismissing the appeal and stay application. The judgment emphasizes the importance of precise notices to ensure procedural fairness and compliance with legal requirements in taxation matters. en-us Mon, 22 Apr 2019 00:00:00 +0530 Sun, 16 Jun 2019 06:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381644 The High Court addressed a deficiency in a notice issued under Section 272(1)(c) of the Income Tax Act, noting the failure to specify contraventions. Referring to relevant case law, the Court found the notice flawed due to a technical defect under Section 271(1)(c) read with Section 274. The Court clarified its limited scope to the technical defect, dismissing the appeal and stay application. The judgment emphasizes the importance of precise notices to ensure procedural fairness and compliance with legal requirements in taxation matters. Case-Laws Income Tax Mon, 22 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381644