https://www.taxtmi.com/caselaws?id=403287 The Tribunal upheld the cancellation of the penalty under section 271(1)(c) for A.Y. 2010-11, emphasizing that the defect in the show-cause notice was jurisdictional and not curable under the Act. The notice required the Assessing Officer to specify the offense clearly, which was not done merely by highlighting one offense in bold letters. The Tribunal dismissed the Revenue's Miscellaneous Application, reaffirming the importance of procedural compliance in penalty proceedings and the necessity for clear notice to enable proper response from the assessee. en-us Tue, 12 Jan 2021 00:00:00 +0530 Sat, 23 Jan 2021 11:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403287 The Tribunal upheld the cancellation of the penalty under section 271(1)(c) for A.Y. 2010-11, emphasizing that the defect in the show-cause notice was jurisdictional and not curable under the Act. The notice required the Assessing Officer to specify the offense clearly, which was not done merely by highlighting one offense in bold letters. The Tribunal dismissed the Revenue's Miscellaneous Application, reaffirming the importance of procedural compliance in penalty proceedings and the necessity for clear notice to enable proper response from the assessee. Case-Laws Income Tax Tue, 12 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403287