https://www.taxtmi.com/highlights?id=67293 Penalty u/s 271AAB - Validity of notice issued u/s 274 - Except mentioning the section 271AAB of the Act in the notice, it does not talk anything about the provisions of section 271AAB. Therefore, certainly such notice has a fatal error and technically is not a correct notice in the eyes of law because it intends to penalize an assessee without spelling about the charge against the assessee. - AT en-us Fri, 23 Dec 2022 20:57:57 +0530 Fri, 23 Dec 2022 20:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67293 Penalty u/s 271AAB - Validity of notice issued u/s 274 - Except mentioning the section 271AAB of the Act in the notice, it does not talk anything about the provisions of section 271AAB. Therefore, certainly such notice has a fatal error and technically is not a correct notice in the eyes of law because it intends to penalize an assessee without spelling about the charge against the assessee. - AT Highlights Income Tax Fri, 23 Dec 2022 20:57:57 +0530 https://www.taxtmi.com/highlights?id=67293