Penalty u/s 271(1)(c) - Non specification of charge - defective ...

Case Laws Income Tax

May 5, 2022

Penalty u/s 271(1)(c) - Non specification of charge - defective notice - as the A.O had clearly failed to discharge his statutory obligation of fairly putting the assessee to notice as regards the default for which he was being proceeded against, therefore, the penalty under Sec. 271(1)(c) imposed by him being in clear violation of the mandate of Sec. 274(1) of the Act cannot be sustained. - AT

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Penalty u/s 271(1)(c) - Non specification of charge - defective ...

Case Laws Income Tax

May 5, 2022

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