ITAT, Delhi: Penalty Notice Issued Without Applying Mind in Stereotyped manner is Not Valid - 30.03.2022

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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