https://www.taxtmi.com/caselaws?id=779190 ITAT DEHRADUN - AT held that penalty under s.270A was deleted because the show-cause notice failed to specify which limb of s.270A(9) was invoked and did not explain how the ingredient of that sub-section was satisfied. Relying on DELHI HC authority and ITAT DELHI precedents, the tribunal found the levy bad in law for lack of clear charge and allowed the assessee's appeal. en-us Fri, 26 Sep 2025 00:00:00 +0530 Tue, 30 Sep 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779190 ITAT DEHRADUN - AT held that penalty under s.270A was deleted because the show-cause notice failed to specify which limb of s.270A(9) was invoked and did not explain how the ingredient of that sub-section was satisfied. Relying on DELHI HC authority and ITAT DELHI precedents, the tribunal found the levy bad in law for lack of clear charge and allowed the assessee's appeal. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779190