The Tribunal held that the assessee had challenged the issue of legality of notice issued under section 274 read with section 270A / 271AAB for both assessment years for the first time before the Tribunal, and the facts with regard to the legal issue were not on record.  Application under Rule 27 of the ITAT Rules 1963 is admitted on legal issue in the appeal of the Revenue  Since, the Commissioner (Appeals) had not discussed the issue or decided the issue raised by the assessee, the issue  is remanded to Commissioner (Appeals) for considering the preliminary legal issue raised by the assessee on the validity of penalty proceedings initiated on the basis of vague notice issued under section 274 read with sections 270A and 271AAB of the Act. Followed, CIT v. India Cements Ltd (2020) 424 ITR 410 (Mad)(HC), Peter Vaz v.CIT (2021) 436 ITR 616 (Bom)(HC) (AY.2017-18, 2018-19)