https://www.taxtmi.com/caselaws?id=777146 ITAT DELHI - AT held that the CIT(A) lacked lawful jurisdiction to assume and issue a penalty notice under s. 271(1)(c) after deleting penalty under s. 271AAB; the penalty proceedings and notice under s. 271(1)(c) were quashed. The Tribunal also found that where the AO's s. 271(1)(c) show-cause notice fails to specify the applicable limb and the mandatory satisfaction is not recorded, the penalty process is vitiated. The decision relied on relevant HC precedents to support these conclusions. en-us Fri, 22 Aug 2025 00:00:00 +0530 Mon, 25 Aug 2025 08:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777146 ITAT DELHI - AT held that the CIT(A) lacked lawful jurisdiction to assume and issue a penalty notice under s. 271(1)(c) after deleting penalty under s. 271AAB; the penalty proceedings and notice under s. 271(1)(c) were quashed. The Tribunal also found that where the AO's s. 271(1)(c) show-cause notice fails to specify the applicable limb and the mandatory satisfaction is not recorded, the penalty process is vitiated. The decision relied on relevant HC precedents to support these conclusions. Case-Laws Income Tax Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777146