Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Delhi HC Upholds ITAT Order Invalidating Penalty Imposed U/S 271 Citing Absence Of Valid Notice
Delhi HC upheld ITAT’s decision invalidating penalty under Section 271 due to lack of valid notice. The court emphasized adherence to statutory requirements and principles of natural justice, providing relief to taxpayers against procedural lapses. The ruling strengthens taxpayer rights and underscores the necessity of proper notice issuance before imposing penalties.