Penalty u/s 271(1)(c) - failure to file the income tax return -...

Penalty u/s 271(1)(c) - failure to file the income tax return - Merely for non-specifying in the notice as to under which limb the penalty is levied i.e., for concealment of income or furnishing inaccurate particular of income thereof, the penalty cannot be cancelled especially when the assessee who is a non-filer was put to notice - AT