https://www.taxtmi.com/caselaws?id=382041 The tribunal held that the defective show-cause notice, which did not specify the charge against the assessee under Section 271(1)(c) of the Income Tax Act, rendered the penalty invalid. Relying on decisions from various High Courts and the Supreme Court, the tribunal canceled the penalty imposed by the Assessing Officer and upheld by the Commissioner of Income Tax (Appeals). Consequently, the penalties were deleted, and the assessee's appeals were allowed. en-us Wed, 19 Jun 2019 00:00:00 +0530 Mon, 24 Jun 2019 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382041 The tribunal held that the defective show-cause notice, which did not specify the charge against the assessee under Section 271(1)(c) of the Income Tax Act, rendered the penalty invalid. Relying on decisions from various High Courts and the Supreme Court, the tribunal canceled the penalty imposed by the Assessing Officer and upheld by the Commissioner of Income Tax (Appeals). Consequently, the penalties were deleted, and the assessee's appeals were allowed. Case-Laws Income Tax Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382041