https://www.taxtmi.com/caselaws?id=60998 The case involved penalties imposed under section 271(1)(a) of the Income-tax Act for delays in submitting returns. The appeals were found defective due to missing documents, leading to a disagreement on dismissal. A Third Member concluded that a fresh notice should be served on the appellant before proceeding with the appeals, as there was no evidence of proper notification. The direction was to fix the appeals for hearing after rectifying defects and serving a new notice to ensure procedural fairness. en-us Mon, 20 Aug 2001 00:00:00 +0530 Wed, 19 Jun 2013 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60998 The case involved penalties imposed under section 271(1)(a) of the Income-tax Act for delays in submitting returns. The appeals were found defective due to missing documents, leading to a disagreement on dismissal. A Third Member concluded that a fresh notice should be served on the appellant before proceeding with the appeals, as there was no evidence of proper notification. The direction was to fix the appeals for hearing after rectifying defects and serving a new notice to ensure procedural fairness. Case-Laws Income Tax Mon, 20 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60998