https://www.taxtmi.com/caselaws?id=437419 The court quashed the notice dated 28.02.2018 and the order dated 29.03.2019, citing non-application of mind and failure to meet the prerequisites of Section 179 of the Income Tax Act, 1961. The court found the notice vague and lacking necessary details to hold the petitioner liable, thus violating principles of natural justice. It granted the respondent authority liberty to issue a fresh notice with proper details and pass a new order in accordance with the law, emphasizing the need for compliance with Section 179's requirements and natural justice principles. en-us Tue, 02 May 2023 00:00:00 +0530 Thu, 14 Dec 2023 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437419 The court quashed the notice dated 28.02.2018 and the order dated 29.03.2019, citing non-application of mind and failure to meet the prerequisites of Section 179 of the Income Tax Act, 1961. The court found the notice vague and lacking necessary details to hold the petitioner liable, thus violating principles of natural justice. It granted the respondent authority liberty to issue a fresh notice with proper details and pass a new order in accordance with the law, emphasizing the need for compliance with Section 179's requirements and natural justice principles. Case-Laws Income Tax Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437419