https://www.taxtmi.com/caselaws?id=311828 The HC addressed the issue of whether a technical plea of vagueness in a notice under Section 271(1)(c) of the Income-tax Act, 1961, can be raised in an appeal under Section 260-A without being previously raised before the tribunal. The Court emphasized the necessity for the appellant to demonstrate specific prejudice caused by the notice to justify raising this issue. The HC decided to continue deliberations on these matters, focusing on the permissibility of raising such technical pleas and the requirement to show factual prejudice, with further discussions scheduled for 27 July 2023. en-us Thu, 13 Jul 2023 00:00:00 +0530 Mon, 15 Jan 2024 21:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311828 The HC addressed the issue of whether a technical plea of vagueness in a notice under Section 271(1)(c) of the Income-tax Act, 1961, can be raised in an appeal under Section 260-A without being previously raised before the tribunal. The Court emphasized the necessity for the appellant to demonstrate specific prejudice caused by the notice to justify raising this issue. The HC decided to continue deliberations on these matters, focusing on the permissibility of raising such technical pleas and the requirement to show factual prejudice, with further discussions scheduled for 27 July 2023. Case-Laws Income Tax Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311828