https://www.taxtmi.com/caselaws?id=389518 The Tribunal upheld the CIT(A)'s decision that the notice issued under section 274 read with section 271(1)(c) was invalid due to the failure to specify the exact charge, rendering the penalty order invalid. The Tribunal dismissed the Revenue's appeal, confirming the penalty proceedings were void ab initio. en-us Fri, 08 Nov 2019 00:00:00 +0530 Tue, 10 Dec 2019 12:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389518 The Tribunal upheld the CIT(A)'s decision that the notice issued under section 274 read with section 271(1)(c) was invalid due to the failure to specify the exact charge, rendering the penalty order invalid. The Tribunal dismissed the Revenue's appeal, confirming the penalty proceedings were void ab initio. Case-Laws Income Tax Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389518