https://www.taxtmi.com/highlights?id=55251 Penalty u/s. 271(1)(c) and 271AAB - Defective notice - The argument of the department that the provisions of section 292B of the Act will cure the defect, if any, in the show cause notice cannot be accepted because the non-mentioning of the charge against the assessee in the show cause notice cannot be considered as a mistake, omission or defect, which is in substance and effect in conformity with or according to the intent and purpose of this Act. - AT en-us Wed, 21 Oct 2020 18:00:03 +0530 Wed, 21 Oct 2020 18:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55251 Penalty u/s. 271(1)(c) and 271AAB - Defective notice - The argument of the department that the provisions of section 292B of the Act will cure the defect, if any, in the show cause notice cannot be accepted because the non-mentioning of the charge against the assessee in the show cause notice cannot be considered as a mistake, omission or defect, which is in substance and effect in conformity with or according to the intent and purpose of this Act. - AT Highlights Income Tax Wed, 21 Oct 2020 18:00:03 +0530 https://www.taxtmi.com/highlights?id=55251