https://www.taxtmi.com/caselaws?id=469784 Penalty proceedings under section 271(1)(c) were treated as invalid where the show cause notice was a printed form that did not specify the exact limb and did not strike off the inapplicable portion. A later notice was mentioned, but its copy was not produced, so its contents could not be verified; the resulting uncertainty was resolved in favour of the assessee. Following the jurisdictional Full Bench view that such a defective notice vitiates penalty proceedings, the penalty could not be sustained. en-us Mon, 10 Mar 2025 00:00:00 +0530 Fri, 03 Jul 2026 19:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469784 Penalty proceedings under section 271(1)(c) were treated as invalid where the show cause notice was a printed form that did not specify the exact limb and did not strike off the inapplicable portion. A later notice was mentioned, but its copy was not produced, so its contents could not be verified; the resulting uncertainty was resolved in favour of the assessee. Following the jurisdictional Full Bench view that such a defective notice vitiates penalty proceedings, the penalty could not be sustained. Case-Laws Income Tax Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469784