https://www.taxtmi.com/highlights?id=38705 Penalty u/s 271(1)(c) - the order imposing penalty has to be made only on the ground on which the penalty proceedings has been initiated, and it cannot be on a fresh ground of which the Assessee has no notice. - AT en-us Mon, 02 Apr 2018 08:18:53 +0530 Mon, 02 Apr 2018 08:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38705 Penalty u/s 271(1)(c) - the order imposing penalty has to be made only on the ground on which the penalty proceedings has been initiated, and it cannot be on a fresh ground of which the Assessee has no notice. - AT Highlights Income Tax Mon, 02 Apr 2018 08:18:53 +0530 https://www.taxtmi.com/highlights?id=38705