ITAT Quashes Penalty Notice Which Was Silent On Specification Of Charges
Mariya Paliwala
14 April 2023 2:56 PM IST
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed the penalty notice, which was silent on the specification of charges.The bench of Astha Chandra (a judicial member) and Shamim Yahya (an accountant member) has observed that no specification of charge in the penalty notice leads to the same becoming void, and the penalty on that count is to be deleted.The penalty...
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