9911796707
TMI Blog2022 (10) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- On perusal of the order passed by the learned Tribunal, we find that he Tribunal had examined the factual position and found that the show cause notice issued under Section 274 of the Act was defective. Tribunal had also noted various decisions of this Court wherein it has been held that when the notice issued u/s 274 of the Act was defective, the defect is incurable as it goes to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he show-cause notice does not specifically spell out the grounds for imposition of the proposed penalty?" We have heard Mr. Tilak Mitra, learned standing Counsel appearing for the appellant/revenue and Ms. Swapna Das, learned Advocate, led by Mr. J.P. Khaitan, learned senior Counsel appearing for the respondent/assessee. On perusal of the order passed by the learned Tribunal, we find that he Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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