https://www.taxtmi.com/caselaws?id=429155 The Appellate Tribunal allowed the Assessee's appeal, deleting the penalty imposed under section 271(1)(c) due to the invalidity of the penalty notice. The judgment emphasized the necessity of properly specifying the relevant limb of section 271(1)(c) in the penalty notice for a valid imposition of penalties. en-us Wed, 28 Sep 2022 00:00:00 +0530 Wed, 19 Oct 2022 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429155 The Appellate Tribunal allowed the Assessee's appeal, deleting the penalty imposed under section 271(1)(c) due to the invalidity of the penalty notice. The judgment emphasized the necessity of properly specifying the relevant limb of section 271(1)(c) in the penalty notice for a valid imposition of penalties. Case-Laws Income Tax Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429155