Section 271(1)(c) Penalty Invalid for Non-Specification of Charge: ITAT Agra

Tahir Khan Vs ITO (ITAT Agra)

Penalty of ₹83.45 Lakh u/s 271(1)(c) Quashed for Defective Notice; Failure to Specify Charge Vitiates Proceedings – ITAT Agra

The Agra Bench of the ITAT allowed the assessee’s appeal and deleted penalty of ₹83.45 lakh levied under section 271(1)(c) for AY 2014-15, holding that the entire penalty proceedings were void ab initio due to a def

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