The Chennai Bench of Income Tax Appellate Tribunal has held that initiation of penalty proceedings u/s.271(1)(c) on a defective notice is invalid. The assessee, Shri R. Sathiamurthy, is an individual appealed before CIT (A) against the imposition of penalty u/s 271(1)(c) by issuing a defective notice by AO. The CIT (A) rejected the plea and…
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