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Income Tax | Section 271AAB Penalty Invalid When Notices Fail to Specify Applicable Limb: ITAT Delhi

1 Oct 2026 · 1 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Delhi quashes ₹6.25 crore Section 271AAB penalty as three notices failed to specify the applicable statutory limb. The post Section 271AAB Penalty Invalid When Notices Fail to Specify Applicable Limb: 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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