Section 271(1)(c) Penalty Quashed for Vague Notice Without Specifying Charge: ITAT Indore

Pramod Kumar Gupta Vs DCIT (ITAT Indore)

Penalty u/s 271(1)(c) Quashed for Vague Notice and Estimated Addition; Failure to Specify Charge Vitiates Proceedings – ITAT Indore

The Indore Bench of the ITAT allowed the assessee’s appeal and deleted penalty of ₹6.50 lakh levied under section 271(1)(c) for AY 2010-11, holding the entire penalty proceedings to be vitiated due to

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