https://www.taxtmi.com/caselaws?id=769840 SC/Tribunal ruled against tax penalty due to procedural defects. The penalty notice was found ambiguous, with irrelevant portions not struck off and unclear specification of charge under section 271(1)(c) of Income Tax Act. The Assessing Officer failed to record precise satisfaction regarding the penalty grounds. Consequently, the penalty proceedings were invalidated, and the additional ground of appeal challenging the notice was admitted and sustained. en-us Tue, 29 Apr 2025 00:00:00 +0530 Fri, 20 Feb 2026 17:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769840 SC/Tribunal ruled against tax penalty due to procedural defects. The penalty notice was found ambiguous, with irrelevant portions not struck off and unclear specification of charge under section 271(1)(c) of Income Tax Act. The Assessing Officer failed to record precise satisfaction regarding the penalty grounds. Consequently, the penalty proceedings were invalidated, and the additional ground of appeal challenging the notice was admitted and sustained. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769840