https://www.taxtmi.com/highlights?id=59591 Penalty u/s 271(1)(c) - Defective notice u/s 274 - non specification of charge - new plea before the authorities below - In this case in hand, there is no such plea raised by the assessee before the Assessing Officer at the initial stage. Hence, the notice issued under section 271(1)(c) of the Act is valid notice and therefore, the ground raised by the assessee is not acceptable. - AT en-us Wed, 08 Sep 2021 13:21:09 +0530 Wed, 08 Sep 2021 13:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59591 Penalty u/s 271(1)(c) - Defective notice u/s 274 - non specification of charge - new plea before the authorities below - In this case in hand, there is no such plea raised by the assessee before the Assessing Officer at the initial stage. Hence, the notice issued under section 271(1)(c) of the Act is valid notice and therefore, the ground raised by the assessee is not acceptable. - AT Highlights Income Tax Wed, 08 Sep 2021 13:21:09 +0530 https://www.taxtmi.com/highlights?id=59591