https://www.taxtmi.com/highlights?id=55634 Penalty levied u/s 271(1) (c) - Defective notice - When the AO has not applied his mind at the time of initiation of penalty proceedings by satisfying himself if it is a case of “concealment of income” or “furnishing of inaccurate particulars of income” then the entire penalty proceedings are vitiated and bad in law - AT en-us Wed, 25 Nov 2020 10:23:40 +0530 Wed, 25 Nov 2020 10:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55634 Penalty levied u/s 271(1) (c) - Defective notice - When the AO has not applied his mind at the time of initiation of penalty proceedings by satisfying himself if it is a case of “concealment of income” or “furnishing of inaccurate particulars of income” then the entire penalty proceedings are vitiated and bad in law - AT Highlights Income Tax Wed, 25 Nov 2020 10:23:40 +0530 https://www.taxtmi.com/highlights?id=55634