https://www.taxtmi.com/caselaws?id=398896 The Tribunal held that the ex parte order by the CIT(A) was unjustified as it dismissed the appeal without considering the grounds raised by the assessee. Regarding the penalty notice under Section 271(1)(c) read with Section 274, the Tribunal found it defective for not specifying the exact charge against the assessee, following precedents that invalidated penalty proceedings for similar defects. Emphasizing the need for a clear charge in penalty notices, the Tribunal canceled the penalty imposed by the AO and upheld the appeal in favor of the assessee. en-us Thu, 24 Sep 2020 00:00:00 +0530 Sat, 26 Sep 2020 13:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398896 The Tribunal held that the ex parte order by the CIT(A) was unjustified as it dismissed the appeal without considering the grounds raised by the assessee. Regarding the penalty notice under Section 271(1)(c) read with Section 274, the Tribunal found it defective for not specifying the exact charge against the assessee, following precedents that invalidated penalty proceedings for similar defects. Emphasizing the need for a clear charge in penalty notices, the Tribunal canceled the penalty imposed by the AO and upheld the appeal in favor of the assessee. Case-Laws Income Tax Thu, 24 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398896