Penalty Proceedings invalid if initiated on the basis of Defective Notice

Shri R. Sathiamurthy Vs ITO (ITAT Chennai)

ITAT held that If very initiation of penalty proceedings on a defective notice is invalid and it do not warrant imposition of penalty u/s.271(1)(c) of the Act on the assessee.

FULL TEXT OF THE ORDER OF ITAT DELHI

This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals), Puducherry in ITA No.434/CIT(A)-PDY/2013-14 dated 09.05

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