https://www.taxtmi.com/caselaws?id=314063 The appeal concerning the penalty under Sec. 271(1)(c) was allowed for statistical purposes. The ITAT remitted the matter to the CIT(A) for further examination, emphasizing the need for specifying the exact head/limb of the penalty. The CIT(A) was instructed to ensure the appellant's right to a fair hearing, addressing the jurisdictional challenge and the unspecified limb in the penalty notice. en-us Fri, 13 Jan 2023 00:00:00 +0530 Thu, 16 May 2024 06:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314063 The appeal concerning the penalty under Sec. 271(1)(c) was allowed for statistical purposes. The ITAT remitted the matter to the CIT(A) for further examination, emphasizing the need for specifying the exact head/limb of the penalty. The CIT(A) was instructed to ensure the appellant's right to a fair hearing, addressing the jurisdictional challenge and the unspecified limb in the penalty notice. Case-Laws Income Tax Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314063