https://www.taxtmi.com/caselaws?id=773653 A penalty under section 271(1)(b) of the Income-tax Act could not survive once the underlying assessment was quashed for a jurisdictional defect arising from non-issuance of notice under section 143(2). The appellate authority treated the omitted notice as fatal to the validity of the assessment, rendering the assessment order illegal and void. Because the penalty was wholly consequential to that assessment proceeding and had no independent footing, it was held unsustainable and cancelled. en-us Mon, 23 Jun 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773653 A penalty under section 271(1)(b) of the Income-tax Act could not survive once the underlying assessment was quashed for a jurisdictional defect arising from non-issuance of notice under section 143(2). The appellate authority treated the omitted notice as fatal to the validity of the assessment, rendering the assessment order illegal and void. Because the penalty was wholly consequential to that assessment proceeding and had no independent footing, it was held unsustainable and cancelled. Case-Laws Income Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773653