Notice issued in stereotyped manner without applying mind is bad in law: ITAT deletes penalty u/S 271(1)(c) of Income Tax Act [Read Order]
ITAT has nullified a penalty under Section 271(1)(c) of the Income Tax Act, 1961 stating that the Notice issued in a stereotyped manner without applying mind is bad in law
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT) has nullified a penalty under Section 271(1)(c) of the Income Tax Act, 1961 stating that the Notice issued in a stereotyped manner without applying mind is bad in law. The counsel for the assessee Ved Jain strongly asserted that the notices issued under Section…
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