https://www.taxtmi.com/caselaws?id=421454 The Tribunal allowed the appeals filed against the Commissioner of Income Tax (Appeals) order for various Assessment Years, condoning a 30-day delay in filing due to the appellant's health issues. Emphasizing substantial justice, the Tribunal quashed penalties imposed under section 271(1)(c) of the Income Tax Act, citing defective notice issuance lacking clarity. The decision to allow the appeals was based on the non-deliberate nature of the delay and the importance of precise notices to avoid ambiguity, ensuring substantial justice prevailed over technicalities. en-us Fri, 01 Apr 2022 00:00:00 +0530 Mon, 25 Apr 2022 08:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421454 The Tribunal allowed the appeals filed against the Commissioner of Income Tax (Appeals) order for various Assessment Years, condoning a 30-day delay in filing due to the appellant's health issues. Emphasizing substantial justice, the Tribunal quashed penalties imposed under section 271(1)(c) of the Income Tax Act, citing defective notice issuance lacking clarity. The decision to allow the appeals was based on the non-deliberate nature of the delay and the importance of precise notices to avoid ambiguity, ensuring substantial justice prevailed over technicalities. Case-Laws Income Tax Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421454