https://www.taxtmi.com/caselaws?id=427103 The Tribunal set aside the CIT(A)'s order and directed the A.O to delete the penalty imposed on the assessee due to ambiguity in specifying the limb of section 271(1)(c) of the Income-tax Act. The appeal was allowed solely on this legal ground, emphasizing the need for clarity and specificity in penalty imposition to ensure procedural fairness in tax proceedings. en-us Tue, 30 Aug 2022 00:00:00 +0530 Thu, 01 Sep 2022 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427103 The Tribunal set aside the CIT(A)'s order and directed the A.O to delete the penalty imposed on the assessee due to ambiguity in specifying the limb of section 271(1)(c) of the Income-tax Act. The appeal was allowed solely on this legal ground, emphasizing the need for clarity and specificity in penalty imposition to ensure procedural fairness in tax proceedings. Case-Laws Income Tax Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427103