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Income Tax | Defective Section 274 Notices Invalidate Section 271AAB Penalty: ITAT Delhi

9 Oct 2026 · 5d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Delhi cancels Section 271AAB penalty as both show-cause notices failed to specify the applicable statutory clause. The post Defective Section 274 Notices Invalidate Section 271AAB Penalty: ITAT Delhi appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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