ITAT, Delhi: Penalty Notice Issued Without Applying Mind in Stereotyped manner is Not Valid - (30 Mar 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal, Delhi has observed that a penalty notice issued in a stereotyped manner under section 271(1)(c) of the Income Tax Act, 1961 without applying mind is invalid.
Tags : DELHI INCOME TAX APPELLATE TRIBUNAL STEREOTYPED SECTION 271(1)(C) OF THE INCOME TAX ACT 1961
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