https://www.taxtmi.com/caselaws?id=442279 The Tribunal allowed the appeal, quashing the penalty order under section 271(1)(b) of the Income Tax Act and the Commissioner of Income Tax (Appeals) order. The decision emphasized the significance of proper notice service and procedural compliance in penalty proceedings, finding merit in the appellant's arguments regarding jurisdictional issues and service of notices. en-us Fri, 25 Aug 2023 00:00:00 +0530 Mon, 28 Aug 2023 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442279 The Tribunal allowed the appeal, quashing the penalty order under section 271(1)(b) of the Income Tax Act and the Commissioner of Income Tax (Appeals) order. The decision emphasized the significance of proper notice service and procedural compliance in penalty proceedings, finding merit in the appellant's arguments regarding jurisdictional issues and service of notices. Case-Laws Income Tax Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442279