https://www.taxtmi.com/caselaws?id=382480 The Tribunal upheld the CIT(A)'s decision to delete penalties imposed by the AO under Section 271(1)(c) for the assessment years in question. The appeals by the revenue were dismissed as the show cause notices were deemed defective for lacking specificity regarding the charges, rendering the penalty proceedings invalid. en-us Mon, 01 Jul 2019 00:00:00 +0530 Thu, 04 Jul 2019 09:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382480 The Tribunal upheld the CIT(A)'s decision to delete penalties imposed by the AO under Section 271(1)(c) for the assessment years in question. The appeals by the revenue were dismissed as the show cause notices were deemed defective for lacking specificity regarding the charges, rendering the penalty proceedings invalid. Case-Laws Income Tax Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382480