https://www.taxtmi.com/caselaws?id=414443 The ITAT upheld the CIT(A)'s decision to delete the penalty imposed under section 271(1)(c) due to defects in the penalty notice, rendering it null and void. The ITAT emphasized the importance of proper initiation of penalty proceedings and strict compliance with procedural requirements. The Revenue's appeal was dismissed, affirming the CIT(A)'s ruling and highlighting the need for adherence to procedural rules in penalty cases. en-us Wed, 03 Nov 2021 00:00:00 +0530 Mon, 08 Nov 2021 07:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414443 The ITAT upheld the CIT(A)'s decision to delete the penalty imposed under section 271(1)(c) due to defects in the penalty notice, rendering it null and void. The ITAT emphasized the importance of proper initiation of penalty proceedings and strict compliance with procedural requirements. The Revenue's appeal was dismissed, affirming the CIT(A)'s ruling and highlighting the need for adherence to procedural rules in penalty cases. Case-Laws Income Tax Wed, 03 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414443