https://www.taxtmi.com/highlights?id=68378 Penalty u/s 271AAA OR 271(1)(c) - issuance of a lawful notice u/s 274 - notice issued under wrong section - Reference in the second sentence is only to the making of the order u/s 271AAA. On the other hand, the notice part informing the assessee of the charge against him has only reference to section 271 and the ingredients of section 271(1)(c). - The penalty order is void - AT en-us Tue, 21 Feb 2023 08:38:56 +0530 Tue, 21 Feb 2023 08:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68378 Penalty u/s 271AAA OR 271(1)(c) - issuance of a lawful notice u/s 274 - notice issued under wrong section - Reference in the second sentence is only to the making of the order u/s 271AAA. On the other hand, the notice part informing the assessee of the charge against him has only reference to section 271 and the ingredients of section 271(1)(c). - The penalty order is void - AT Highlights Income Tax Tue, 21 Feb 2023 08:38:56 +0530 https://www.taxtmi.com/highlights?id=68378