https://www.taxtmi.com/highlights?id=58567 Penalty u/s 271(1)(c) - defect in the SCN - AO has issued a generic show cause notice in a printed form without mentioning the specific charge by striking off the inapplicable words. Thus, the show cause notice issued under section 274 r.w.s section 271(1)(c) is a vague and omnibus notice revealing complete non-application of mind by the assessing officer. - AT en-us Tue, 29 Jun 2021 13:39:22 +0530 Tue, 29 Jun 2021 13:39:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58567 Penalty u/s 271(1)(c) - defect in the SCN - AO has issued a generic show cause notice in a printed form without mentioning the specific charge by striking off the inapplicable words. Thus, the show cause notice issued under section 274 r.w.s section 271(1)(c) is a vague and omnibus notice revealing complete non-application of mind by the assessing officer. - AT Highlights Income Tax Tue, 29 Jun 2021 13:39:22 +0530 https://www.taxtmi.com/highlights?id=58567