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…

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.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader