https://www.taxtmi.com/caselaws?id=787569 Determination concerns whether a penalty for non compliance with statutory notices survives when the underlying assessment is set aside and whether a show cause notice is valid if it does not identify specific notices alleged to have been ignored. The note states the penalty cannot be sustained where the assessment has been quashed and remitted for de novo assessment because the foundation for penalty proceedings is removed. It also states that a show cause notice which fails to specify the particular statutory notices denies the taxpayer a fair opportunity to respond and is therefore defective; consequence: penalty deleted. en-us Wed, 25 Feb 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787569 Determination concerns whether a penalty for non compliance with statutory notices survives when the underlying assessment is set aside and whether a show cause notice is valid if it does not identify specific notices alleged to have been ignored. The note states the penalty cannot be sustained where the assessment has been quashed and remitted for de novo assessment because the foundation for penalty proceedings is removed. It also states that a show cause notice which fails to specify the particular statutory notices denies the taxpayer a fair opportunity to respond and is therefore defective; consequence: penalty deleted. Case-Laws Income Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787569