https://www.taxtmi.com/caselaws?id=282650 The Tribunal dismissed the Revenue's appeal, upholding the deletion of the penalty by the Commissioner of Income Tax (Appeals) due to procedural defects in the penalty proceedings under Section 271(1)(c) of the Income Tax Act, 1961. The Tribunal found that the Assessing Officer's failure to specify the charge violated principles of natural justice, setting aside the penalty proceedings and rendering the Revenue's appeal academic. The order was pronounced on March 28, 2018. en-us Wed, 28 Mar 2018 00:00:00 +0530 Sat, 17 Aug 2019 06:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282650 The Tribunal dismissed the Revenue's appeal, upholding the deletion of the penalty by the Commissioner of Income Tax (Appeals) due to procedural defects in the penalty proceedings under Section 271(1)(c) of the Income Tax Act, 1961. The Tribunal found that the Assessing Officer's failure to specify the charge violated principles of natural justice, setting aside the penalty proceedings and rendering the Revenue's appeal academic. The order was pronounced on March 28, 2018. Case-Laws Income Tax Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282650