https://www.taxtmi.com/caselaws?id=758858 Penalty proceedings under section 270A were held invalid because the show-cause notice did not specify the applicable limb of section 270A(9)(a) to (f), while the penalty was imposed for under-reporting by misreporting. The Tribunal treated the objection as a pure question of law and held that it could be raised for the first time under section 254(1) without further factual enquiry. On merits, the failure to identify the precise default in the notice vitiated the penalty proceedings, and the penalty was deleted. en-us Wed, 19 Jun 2024 00:00:00 +0530 Thu, 19 Sep 2024 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758858 Penalty proceedings under section 270A were held invalid because the show-cause notice did not specify the applicable limb of section 270A(9)(a) to (f), while the penalty was imposed for under-reporting by misreporting. The Tribunal treated the objection as a pure question of law and held that it could be raised for the first time under section 254(1) without further factual enquiry. On merits, the failure to identify the precise default in the notice vitiated the penalty proceedings, and the penalty was deleted. Case-Laws Income Tax Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758858