https://www.taxtmi.com/caselaws?id=262095 The appeal was allowed as the penalty order did not specify whether it was for concealment of income or furnishing inaccurate particulars of income, rendering it invalid. The Assessing Officer must establish the specific charge for which the penalty is imposed under section 271(1)(c) to ensure the validity of the penalty order. Failure to clearly define the charge led to the deletion of the penalty in this case. en-us Thu, 04 Jun 2015 00:00:00 +0530 Sat, 01 Aug 2015 08:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262095 The appeal was allowed as the penalty order did not specify whether it was for concealment of income or furnishing inaccurate particulars of income, rendering it invalid. The Assessing Officer must establish the specific charge for which the penalty is imposed under section 271(1)(c) to ensure the validity of the penalty order. Failure to clearly define the charge led to the deletion of the penalty in this case. Case-Laws Income Tax Thu, 04 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262095