https://www.taxtmi.com/caselaws?id=409035 The appeal filed by the assessee was allowed. The delay in filing the appeal was condoned, and the penalty imposed under Section 271(1)(c) was deemed unsustainable due to the defective notice, leading to the deletion of the penalty. en-us Mon, 31 May 2021 00:00:00 +0530 Mon, 28 Jun 2021 10:02:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409035 The appeal filed by the assessee was allowed. The delay in filing the appeal was condoned, and the penalty imposed under Section 271(1)(c) was deemed unsustainable due to the defective notice, leading to the deletion of the penalty. Case-Laws Income Tax Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409035