https://www.taxtmi.com/caselaws?id=391671 The Tribunal found the penalties imposed under Section 271(1)(c) of the Income Tax Act for the assessment years 2009-10 and 2010-11 to be invalid due to non-specific show cause notices issued by the Assessing Officer. The lack of clarity in the notices regarding the nature of the penalty rendered the proceedings flawed. As a result, the penalties were deleted, and the appeals were allowed, highlighting the importance of providing clear and specific charges in penalty notices to ensure fairness and uphold principles of natural justice. en-us Wed, 29 Jan 2020 00:00:00 +0530 Tue, 04 Feb 2020 08:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391671 The Tribunal found the penalties imposed under Section 271(1)(c) of the Income Tax Act for the assessment years 2009-10 and 2010-11 to be invalid due to non-specific show cause notices issued by the Assessing Officer. The lack of clarity in the notices regarding the nature of the penalty rendered the proceedings flawed. As a result, the penalties were deleted, and the appeals were allowed, highlighting the importance of providing clear and specific charges in penalty notices to ensure fairness and uphold principles of natural justice. Case-Laws Income Tax Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391671