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Delhi High Court Rejects Income Tax Department’s Appeal: “Penalty Notices Must Specify Charge—Concealment or Inaccurate Particulars—Failure Violates Natural Justice and Renders Penalties Unenforceable”
Court's Decision: The Delhi High Court dismissed the Revenue's appeals, upholding the ITAT's ruling that the penalties levied under Section 271(1)(c) of the Income Tax Act were invalid due to…
