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

Published on

24/02/2026

By Mariya Paliwala

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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…

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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.

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Defective Notice

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

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