2023 (11) TMI 292

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..... - 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 .....

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..... Adv. Mrs. Sunita Sharma, Adv. Mr. Navanjay Mahapatra, Adv. ORDER UPON hearing the counsel the Court made the following. Delay in filing the special leave petition is condoned. We are n .....

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