https://www.taxtmi.com/highlights?id=72067 Penalty u/s 271(1)(c) - defective notice u/s 274 - non specification of clear charge - The aforesaid failure of the A.O cannot be merely dubbed as a technical default as the same had clearly divested the assessee of her statutory right of an opportunity of being heard and defend her case. - AT en-us Mon, 18 Sep 2023 09:25:56 +0530 Mon, 18 Sep 2023 09:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72067 Penalty u/s 271(1)(c) - defective notice u/s 274 - non specification of clear charge - The aforesaid failure of the A.O cannot be merely dubbed as a technical default as the same had clearly divested the assessee of her statutory right of an opportunity of being heard and defend her case. - AT Highlights Income Tax Mon, 18 Sep 2023 09:25:56 +0530 https://www.taxtmi.com/highlights?id=72067