https://www.taxtmi.com/caselaws?id=447030 Delhi HC upheld Tribunal's decision to delete penalty under Section 271(1)(c) due to defective notice. AO failed to specify whether penalty was for concealment of income particulars or furnishing inaccurate particulars. Court held assessee entitled to know clear charges as pecuniary burden varies depending on infraction. AO must indicate which limb of Section 271(1)(c) applies in given circumstances. Notice should specify both limbs if both are attracted. No substantial question of law arose. en-us Fri, 24 Nov 2023 00:00:00 +0530 Thu, 19 Feb 2026 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447030 Delhi HC upheld Tribunal's decision to delete penalty under Section 271(1)(c) due to defective notice. AO failed to specify whether penalty was for concealment of income particulars or furnishing inaccurate particulars. Court held assessee entitled to know clear charges as pecuniary burden varies depending on infraction. AO must indicate which limb of Section 271(1)(c) applies in given circumstances. Notice should specify both limbs if both are attracted. No substantial question of law arose. Case-Laws Income Tax Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447030