https://www.taxtmi.com/caselaws?id=424523 The Tribunal set aside the order of the Commissioner of Income Tax (Appeal) and directed the Assessing Officer to cancel the penalty imposed under Section 271(1)(c) of the Income Tax Act. The appeal was allowed based on the legal issue of the penalty notice's invalidity due to the Assessing Officer's failure to specify the charge, rendering the penalty proceedings invalid. en-us Wed, 25 May 2022 00:00:00 +0530 Sat, 02 Jul 2022 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424523 The Tribunal set aside the order of the Commissioner of Income Tax (Appeal) and directed the Assessing Officer to cancel the penalty imposed under Section 271(1)(c) of the Income Tax Act. The appeal was allowed based on the legal issue of the penalty notice's invalidity due to the Assessing Officer's failure to specify the charge, rendering the penalty proceedings invalid. Case-Laws Income Tax Wed, 25 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424523