https://www.taxtmi.com/caselaws?id=397871 In ITA No. 5058/Del/2016, the Tribunal quashed penalty proceedings under Section 271(1)(c) of the Income Tax Act due to a defective notice. The AO's failure to specify the limb under which the penalty was initiated rendered the penalty invalid. In ITA No. 5059/Del/2016, the issue of disallowance of medical expenses was remanded back to the CIT(A) for fresh adjudication, providing the assessee an opportunity to substantiate its claim regarding the expenses incurred for the treatment of the non-executive director. en-us Thu, 27 Aug 2020 00:00:00 +0530 Mon, 31 Aug 2020 18:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397871 In ITA No. 5058/Del/2016, the Tribunal quashed penalty proceedings under Section 271(1)(c) of the Income Tax Act due to a defective notice. The AO's failure to specify the limb under which the penalty was initiated rendered the penalty invalid. In ITA No. 5059/Del/2016, the issue of disallowance of medical expenses was remanded back to the CIT(A) for fresh adjudication, providing the assessee an opportunity to substantiate its claim regarding the expenses incurred for the treatment of the non-executive director. Case-Laws Income Tax Thu, 27 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397871