Is a vague penalty notice invalid under the Income Tax Act?
A vague penalty notice reflects non-application of mind on AO’s part.
Is Notice Under Form GST DRC-01 Optional Owing To Form GST DRC-01A?
The requirement to issue DRC-01 cannot be done away with only because of issue of Form GST DRC-01A.
Insertion of Rule 12F in the Income Tax Rules 1962
The prescribed income tax authority in accordance with the Rule should not be below the rank of Income tax officer (ITO). Also, the aforementioned authority should be so authorized by the CBDT.
