https://www.taxtmi.com/highlights?id=71958 Penalty u/s 271(1)(c) - defective notice - not striking off irrelevant matter - If without being sure as to what was the basis on which he was planning to impose the penalty on assessee, such a notice, in our view, would indicate non-application of mind and the notice would be not valid. - HC en-us Tue, 12 Sep 2023 18:13:40 +0530 Tue, 12 Sep 2023 18:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71958 Penalty u/s 271(1)(c) - defective notice - not striking off irrelevant matter - If without being sure as to what was the basis on which he was planning to impose the penalty on assessee, such a notice, in our view, would indicate non-application of mind and the notice would be not valid. - HC Highlights Income Tax Tue, 12 Sep 2023 18:13:40 +0530 https://www.taxtmi.com/highlights?id=71958