Penalty u/s 271(1)(c) - Defective notice u/s 274 - failing to tick mark the limb or non-striking of...

Penalty u/s 271(1)(c) - Defective notice u/s 274 - failing to tick mark the limb or non-striking of second limb - The Court observed that such violation will not result in nullifying the orders passed by statutory authorities. It was observed that if the case of the assessee is that the assessee was put to a prejudice and principles of natural justice were violated on account of not being able to submit an effective reply, it would be a different matter. It was observed that on facts, the Court ..... .....

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