https://www.taxtmi.com/article/detailed?id=9943 The Tribunal held that the penalty notice was legally infirm as an omnibus/defective notice and addressed the related penalty point by reference to higher court precedent, while criticizing the Commissioner (Appeals) for dismissing an e proceeding despite the assessee's written submissions. The Tribunal reproduced only six of eight grounds and discussed four, omitting grounds on substantive merit and a specific ground seeking costs, leading the author to contend that the failure to decide those grounds and to award costs left claims of harassment and maladministration inadequately remedied. en-us Mon, 09 Aug 2021 09:51:40 +0530 Mon, 09 Aug 2021 09:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9943 The Tribunal held that the penalty notice was legally infirm as an omnibus/defective notice and addressed the related penalty point by reference to higher court precedent, while criticizing the Commissioner (Appeals) for dismissing an e proceeding despite the assessee's written submissions. The Tribunal reproduced only six of eight grounds and discussed four, omitting grounds on substantive merit and a specific ground seeking costs, leading the author to contend that the failure to decide those grounds and to award costs left claims of harassment and maladministration inadequately remedied. Articles Other Topics Mon, 09 Aug 2021 09:51:40 +0530 https://www.taxtmi.com/article/detailed?id=9943