https://www.taxtmi.com/caselaws?id=297815 The Tribunal found the penalty notice issued under Section 271(1)(c) invalid due to the Assessing Officer's failure to specify the charge, reflecting non-application of mind and violating principles of natural justice. Consequently, the Tribunal set aside the CIT(A)'s order confirming the penalty and deleted the penalty imposed on the assessee, allowing the appeal filed by the assessee. en-us Fri, 06 Dec 2019 00:00:00 +0530 Thu, 23 Sep 2021 07:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297815 The Tribunal found the penalty notice issued under Section 271(1)(c) invalid due to the Assessing Officer's failure to specify the charge, reflecting non-application of mind and violating principles of natural justice. Consequently, the Tribunal set aside the CIT(A)'s order confirming the penalty and deleted the penalty imposed on the assessee, allowing the appeal filed by the assessee. Case-Laws Income Tax Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297815