https://www.taxtmi.com/caselaws?id=471526 Penalty proceedings cannot rest on a cyclostyled show cause notice that leaves irrelevant particulars unstruck and fails to specify the applicable charge. Such vagueness prevents an effective response and makes the notice incapable of forming a valid foundation for penalty. Applying the Full Bench ruling relied on by the Tribunal, the penalty was treated as invalid because the notice did not clearly communicate the charge to be answered. en-us Fri, 07 Nov 2025 00:00:00 +0530 Mon, 07 Sep 2026 19:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471526 Penalty proceedings cannot rest on a cyclostyled show cause notice that leaves irrelevant particulars unstruck and fails to specify the applicable charge. Such vagueness prevents an effective response and makes the notice incapable of forming a valid foundation for penalty. Applying the Full Bench ruling relied on by the Tribunal, the penalty was treated as invalid because the notice did not clearly communicate the charge to be answered. Case-Laws Income Tax Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471526