Penalty u/s 271(1)(c) - Defective notice u/s 274 - The notice ...

May 17, 2023

Case Laws Income Tax AT

Penalty u/s 271(1)(c) - Defective notice u/s 274 - The notice u/s. 274 r.w.s. 271(l)(c) of the Act were issued without striking off the irrelevant portion of the limb and failed to intimate the assessee the relevant limb and charge for which the notices were issued, thus the penalty order passed u/s 271(1)(c) of the Act by the Assessing Officer and the order of the CIT(A) in confirming the penalty order are erroneous - AT

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Penalty u/s 271(1)(c) - Defective notice u/s 274 - The notice ...

May 17, 2023

Case Laws Income Tax AT

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