2023 (11) TMI 292 - SCH - Income Tax

Penalty u/s 271(1)(c) - Defective notice u/s 274 - non striking off the inaccurate particular of income portion in the notice under section 274 making it defective as per HC 2022 (10) TMI 987 - CALCUTTA HIGH COURT - HELD THAT - We are not inclined to interfere in the impugned judgment and order of the High Court. The special leave petition is dismissed.

Summary

The Supreme Court dismissed the special leave petition after condoning the delay in filing it. The Court chose not to interfere with the impugned judgment and order of the High Court. Any pending applications were also disposed of.