Section 270A Penalty Notice Must Be Decided After Hearing: Madras HC

Jesu Micheal Spelman Vs Central Board of Direct Taxes (Madras High Court) The Madras High Court has directed the Central Board of Direct Taxes (CBDT) to issue a decision on a penalty show cause notice against Jesu Micheal Spelman only after granting a proper hearing. Spelman challenged a penalty notice, dated January 21, 2025, issued under Section 270A of the Income Tax Act, 1961, arguing it was not properly served until a reminder was issued on May 14, 2025, nearly four months later. Spelman stated that despite the delayed notification, he had responded to the notice. The petitioner approache...