https://www.taxtmi.com/caselaws?id=427411 The Tribunal dismissed the Revenue's appeal against the penalty order under section 271(1)(c) of the Income Tax Act for the assessment year 2008-09. The Commissioner of Income Tax (Appeals) had deleted the penalty due to procedural irregularities, including the failure to specify the appropriate limb of charges in the penalty notice. The Tribunal upheld the deletion of the penalty, emphasizing the importance of complying with notice requirements and specifying the nature of defaults in penalty proceedings under Section 271(1)(c) of the Act. en-us Tue, 06 Sep 2022 00:00:00 +0530 Thu, 08 Sep 2022 07:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427411 The Tribunal dismissed the Revenue's appeal against the penalty order under section 271(1)(c) of the Income Tax Act for the assessment year 2008-09. The Commissioner of Income Tax (Appeals) had deleted the penalty due to procedural irregularities, including the failure to specify the appropriate limb of charges in the penalty notice. The Tribunal upheld the deletion of the penalty, emphasizing the importance of complying with notice requirements and specifying the nature of defaults in penalty proceedings under Section 271(1)(c) of the Act. Case-Laws Income Tax Tue, 06 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427411