https://www.taxtmi.com/caselaws?id=390527 The court dismissed the appeal, upholding the decision of the Ld. ITAT to delete the penalty and finding no justification for penalty proceedings due to a technicality in the show cause notice. The court relied on previous decisions, including one dated 11.11.2019, and cited Commissioner of Income Tax-11 Vs. Shri Samson Perinchery and Principal Commissioner of Income Tax Vs. New Era Sova Mine to support its ruling. The court concluded that the substantial questions of law raised were not valid, leading to the dismissal of the appeal without costs. en-us Tue, 26 Nov 2019 00:00:00 +0530 Mon, 17 May 2021 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390527 The court dismissed the appeal, upholding the decision of the Ld. ITAT to delete the penalty and finding no justification for penalty proceedings due to a technicality in the show cause notice. The court relied on previous decisions, including one dated 11.11.2019, and cited Commissioner of Income Tax-11 Vs. Shri Samson Perinchery and Principal Commissioner of Income Tax Vs. New Era Sova Mine to support its ruling. The court concluded that the substantial questions of law raised were not valid, leading to the dismissal of the appeal without costs. Case-Laws Income Tax Tue, 26 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390527