Court Rules Penalty Order Valid: Defective Notice u/s 271(1)(c) Clarified During Penalty Process, No Assessee Prejudice Found.

Court Rules Penalty Order Valid: Defective Notice u/s 271(1)(c) Clarified During Penalty Process, No Assessee Prejudice Found. https://www.taxtmi.com/highlights?id=54580 Penalty u/s 271(1)(c) - defective notice - Even where it is held that the charge is uncertain at the initiation stage, the same has been made definite while passing the penalty order, therefore, it is not a case of lack of opportunity to the assessee as well as lack of application of mind on the part of the Assessing officer. - AT en-us Wed, 02 Sep 2020 12:14:17 +0530 Wed, 02 Sep 2020 12:14:17 +0530 TaxTMI RSS Generator Court Rules Penalty Order Valid: Defective Notice u/s 271(1)(c) Clarified During Penalty Process, No Assessee Prejudice Found. https://www.taxtmi.com/highlights?id=54580 Penalty u/s 271(1)(c) - defective notice - Even where it is held that the charge is uncertain at the initiation stage, the same has been made definite while passing the penalty order, therefore, it is not a case of lack of opportunity to the assessee as well as lack of application of mind on the part of the Assessing officer. - AT Highlights Income Tax Wed, 02 Sep 2020 12:14:17 +0530 https://www.taxtmi.com/highlights?id=54580