https://www.taxtmi.com/caselaws?id=305248 The Tribunal allowed all appeals, ordering the deletion of penalties for the years under consideration. Emphasizing the importance of proper notice service, penalties were overturned due to notices being served on unauthorized individuals, not the authorized representative. Procedural fairness in penalty proceedings under the Income-tax Act, 1961 was upheld. en-us Wed, 21 Sep 2022 00:00:00 +0530 Wed, 23 Nov 2022 21:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305248 The Tribunal allowed all appeals, ordering the deletion of penalties for the years under consideration. Emphasizing the importance of proper notice service, penalties were overturned due to notices being served on unauthorized individuals, not the authorized representative. Procedural fairness in penalty proceedings under the Income-tax Act, 1961 was upheld. Case-Laws Income Tax Wed, 21 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305248