Vague Penalty order without any sound legal basis not sustainable

Aesthetica Enterprises P. Ltd. Vs ACIT (ITAT Delhi) In this case nature of default committed by the assessee is not known as the inappropriate portion in the relevant column of the show cause notice has not been struck off. Consequently, the Assessing Officer himself was unsure of the category under which the default is blamed on the assessee. Consequently, the penalty order passed in consequence of such defective notice suffers from non application of mind and lack of satisfaction towards nature of default. Notice issued under Section 274 r.w. Section 271(1)(c) of the Act is bad in law where ...