https://www.taxtmi.com/caselaws?id=25127 The court upheld the validity of the penalty order under section 271(1)(c) of the Income-tax Act, emphasizing that defects in the demand notice do not invalidate the penalty order if made within the limitation period. The court dismissed the application to refer questions on the demand notice's validity, clarifying that such issues are beyond the scope of appellate orders. The judgment distinguished between challenging the penalty order and questioning the demand notice's enforceability, ultimately denying the referral application under section 256(2) of the Act. en-us Wed, 12 Aug 1987 00:00:00 +0530 Mon, 25 Jan 2010 15:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25127 The court upheld the validity of the penalty order under section 271(1)(c) of the Income-tax Act, emphasizing that defects in the demand notice do not invalidate the penalty order if made within the limitation period. The court dismissed the application to refer questions on the demand notice's validity, clarifying that such issues are beyond the scope of appellate orders. The judgment distinguished between challenging the penalty order and questioning the demand notice's enforceability, ultimately denying the referral application under section 256(2) of the Act. Case-Laws Income Tax Wed, 12 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25127