The AO levied penalty us 270A(8) of the Act wherein show cause notice was issued without specifying the corresponding limb in sub-sec.270A(9) of the Act. The tribunal found in favor of the assessee, citing judicial precedents submitted by the Assessee and stating that the failure to specify the relevant limb at the initiation of the penalty proceedings invalidated the entire process. Consequently, the penalties were deleted for both assessment years.   Delay in filing one of the appeals was condoned for reasons of justice. [ITA No.708,1089/Pun/2023, dt. 02/02/2024] [AY 2017-18, AY 2018-19]