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Penalty u/s 271(1)(c) - defective notice u/s 274 - non ...


Tax Penalty Invalidated Due to Defective Notice; Tribunal Overturns Assessing Officer's Decision Under Income Tax Act.

February 1, 2024

Case Laws     Income Tax     AT

Penalty u/s 271(1)(c) - defective notice u/s 274 - non specification of clear charge - the Tribunal held that that the penalty imposed by the A.O is not valid due to the lack of clarity in the notice, and the penalty is set aside.

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