Notice u/s 271 (1)(c) of Income Tax Act issued Without Specifying Charge and Striking off Irrelevant Limp: ITAT quashes Penalty Proceedings [Read Order]

By Fathima Karama A.M - On October 30, 2023 7:30 pm - 2 mins read

Income Tax Act issued - Specifying Charge - Irrelevant Limp - ITAT quashes Penalty Proceedings - taxscan

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has quashed the penalty proceedings as the notice under Section 271(1)(c) of the Income Tax Act 1961 was issued without specifying the charge and striking off the irrelevant limp. This appeal was filed by the assessee, Manisha Jain against the order of the Commissioner of Income…

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