Penalty imposed u/s 271AAB - Defective notice - The Tribunal, ...

April 28, 2021

Case Laws Income Tax HC

Penalty imposed u/s 271AAB - Defective notice - The Tribunal, has verbatim reproduced the penalty notice and we find that the notice is absolutely vague and none of the irrelevant portions had been struck off nor the relevant portions had been marked or indicated. Hence, the Tribunal is right in observing that the penalty could not have been levied based on such defective notice and more particularly, when the assessee has been strenuously canvassing the jurisdictional issue from the inception. - HC

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Penalty imposed u/s 271AAB - Defective notice - The Tribunal, ...

April 28, 2021

Case Laws Income Tax HC

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