Non-mentioning of Relevant Limb in Penalty Notice is not a Curable Defect: ITAT [Read Order]

Penalty Notice - Relevant Limb - ITAT - Taxscan

The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that non-mentioning of relevant limb in the penalty notice is not a curable defect and the proceedings are liable to be quashed. The Assessing Officer initiated the penalty proceedings against the assessee, M/s Ambuja Neotia Holdings Pvt. Ltd, under section 274 read with Section 271(1)(c…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader