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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Penalty under s.271(1)(c) quashed where s.274 notice failed to specify concealment or inaccurate particulars limb</h1> SC upheld HC, ruling in favour of the assessee and quashing penalty proceedings under s.271(1)(c). The Court held the notice issued by the AO under s.274 ... Summary order. Special Leave Petition dismissed; delay condoned; pending application, if any, disposed of. The Supreme Court dismissed the special leave petition as they found no merit in it. The delay was condoned, and any pending application was disposed of.

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