ITAT Quashes Rs. 31.65 Lakh Penalty for Defective Notice U/s 271(1)(c)

HomeDirect TaxITAT Quashes Rs. 31.65 Lakh Penalty for Defective Notice U/s 271(1)(c)

ITAT Quashes Rs. 31.65 Lakh Penalty for Defective Notice U/s 271(1)(c)

Direct Tax Top Stories

Published on

24/02/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a penalty of Rs. 31.65 lakh imposed on an assessee for Assessment Year 2014–15, holding that the show-cause notice issued by the Assessing Officer (AO) was legally defective for failing to specify the exact charge under Section 271(1)(c). The Bench of Yogesh Kumar…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
Defective Notice

ITAT Quashes Rs. 31.65 Lakh Penalty for Defective Notice U/s 271(1)(c)

Membership Required

Latest articles

New Income Tax Act, 2025 to Take Effect from April 1, 2026, Introducing Simplified “Tax Year” System

Unexplained 435-Day Delay Leads to Dismissal of Tax Revision Petition: Karnataka High Court

GSTAT Rajkot Bench Becomes Operational

2 Year Limitation Period Prescribed For Claiming IGST Refunds Is Mandatory: Karnataka High Court

More like this

New Income Tax Act, 2025 to Take Effect from April 1, 2026, Introducing Simplified “Tax Year” System

Unexplained 435-Day Delay Leads to Dismissal of Tax Revision Petition: Karnataka High Court

GSTAT Rajkot Bench Becomes Operational

About us

Company

Categories