https://www.taxtmi.com/caselaws?id=466496 Tribunal found that a penalty imposed by the assessing officer was invalid because the show cause notice failed to strike out an irrelevant default in its body, rendering the notice defective and not properly informing the taxpayer of the specific default. Because the departmental miscellaneous/rectification application relied solely on those misconceived facts and did not arise from any substantive tribunal observation, the application was dismissed and the penalty deletion sustained. The analysis emphasises that a procedurally defective SCN can vitiate penalty proceedings and defeat subsequent departmental rectification attempts. en-us Mon, 17 Apr 2023 00:00:00 +0530 Tue, 10 Feb 2026 19:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466496 Tribunal found that a penalty imposed by the assessing officer was invalid because the show cause notice failed to strike out an irrelevant default in its body, rendering the notice defective and not properly informing the taxpayer of the specific default. Because the departmental miscellaneous/rectification application relied solely on those misconceived facts and did not arise from any substantive tribunal observation, the application was dismissed and the penalty deletion sustained. The analysis emphasises that a procedurally defective SCN can vitiate penalty proceedings and defeat subsequent departmental rectification attempts. Case-Laws Income Tax Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466496