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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Penalty u/s 271(1)(c) - Defective notice u/s 274 - In SCN issued ...

Case Laws     Income Tax

March 2, 2019

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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