https://www.taxtmi.com/caselaws?id=406051 A penalty under section 271(1)(c) is unsustainable where the section 274 notice does not specify whether the charge is concealment of income or furnishing inaccurate particulars. If the penalty order and appellate order proceed on different limbs, the assessee is not put to notice of the exact accusation and the initiation of penalty proceedings suffers from a jurisdictional defect. The defect is treated as fatal to the levy, so the penalty cannot be maintained and is to be deleted. en-us Tue, 23 Mar 2021 00:00:00 +0530 Mon, 05 Apr 2021 09:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406051 A penalty under section 271(1)(c) is unsustainable where the section 274 notice does not specify whether the charge is concealment of income or furnishing inaccurate particulars. If the penalty order and appellate order proceed on different limbs, the assessee is not put to notice of the exact accusation and the initiation of penalty proceedings suffers from a jurisdictional defect. The defect is treated as fatal to the levy, so the penalty cannot be maintained and is to be deleted. Case-Laws Income Tax Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406051