https://www.taxtmi.com/caselaws?id=285282 The Tribunal allowed the appeal, condoning the delay and setting aside the penalty imposed under Section 271(1)(c) due to the lack of specificity in the charge, which violated the principles of natural justice. The order emphasized the necessity for clear and specific charges in penalty proceedings to ensure the assessee's right to a fair defense. en-us Tue, 21 Jun 2016 00:00:00 +0530 Mon, 06 Jan 2020 20:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285282 The Tribunal allowed the appeal, condoning the delay and setting aside the penalty imposed under Section 271(1)(c) due to the lack of specificity in the charge, which violated the principles of natural justice. The order emphasized the necessity for clear and specific charges in penalty proceedings to ensure the assessee's right to a fair defense. Case-Laws Income Tax Tue, 21 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285282