Penalty u/s 271(1)(c) - non specification of clear charge - ...

Case Laws Income Tax

December 18, 2023

Penalty u/s 271(1)(c) - non specification of clear charge - undisclosed unsold inventory - Notice u/s. 274 r.w.s. 271(1)(c) of the Act was issued without striking off the irrelevant portion of the limb and failed to intimate the assessee the relevant limb and charge for which the notices were issued. - No penalty - AT

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Penalty u/s 271(1)(c) - non specification of clear charge - ...

Case Laws Income Tax

December 18, 2023

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