ITAT Deletes Penalty under Section 270A for Vague Show Cause Notice Lacking Specific Charge:

The Income Tax Appellate Tribunal (ITAT) Delhi has held that a penalty under Section 270A of the Income Tax Act, 1961 cannot be sustained where the show cause notice fails to specify the exact nature of the default.

Failure to Specify Penalty Renders Entire Penalty Proceedings Invalid

SaimaJul 1, 2026

Last update on Jul 1, 2026