Bombay High Court Dismisses Revenue's Appeal in Income Tax Penalty Case — ITAT Justified in Entertaining Oral Submission on Defective Notice. Court holds that ITAT can consider a ground raised orally regarding defective show cause notice under Section 271(1)(c) of the Income Tax Act, 1961, even if not specifically pleaded earlier, as it goes to the jurisdiction of the assessing officer.
26 Mar 2018The present appeal was filed by the Principal Commissioner of Income Tax, Nagpur, against the order of the Income Tax Appellate Tribunal (ITAT) which ...




