https://www.taxtmi.com/caselaws?id=401245 The Tribunal condoned a 17-day delay in filing the appeal, deeming it reasonable. Regarding the validity of penalty notices under Section 271(1)(c) of the Income Tax Act, the Tribunal found the notices defective for failing to specify charges clearly, following precedents from various High Courts. Due to the lack of specificity in the notices, the penalties imposed were invalidated, and the appeals were allowed, canceling the penalties. en-us Fri, 06 Nov 2020 00:00:00 +0530 Wed, 02 Dec 2020 17:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401245 The Tribunal condoned a 17-day delay in filing the appeal, deeming it reasonable. Regarding the validity of penalty notices under Section 271(1)(c) of the Income Tax Act, the Tribunal found the notices defective for failing to specify charges clearly, following precedents from various High Courts. Due to the lack of specificity in the notices, the penalties imposed were invalidated, and the appeals were allowed, canceling the penalties. Case-Laws Income Tax Fri, 06 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401245