Penalty u/s 271(1)(c) Invalidated Due to Defective Notice Failing to Specify Charge u/s 274.

Penalty u/s 271(1)(c) - Defective notice u/s 274 - In SCN issued u/s 274, AO does not strike out the inappropriate words to specify the charge against the assessee as to whether it is for concealing particulars of income or furnishing inaccurate particulars of income, Imposition of penalty not sustained. .....

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