https://www.taxtmi.com/caselaws?id=770172 Penalty proceedings premised on a notice that fails to specify which limb of the relevant penalty provision is invoked are invalid: the assessing officer must particularise the allegation and apply his mind to indicate whether concealment of particulars or furnishing of inaccurate particulars is alleged, and proceedings initiated on a notice lacking that specification cannot sustain penalty liability; consequence is that such defective notice renders the penalty proceedings bad in law and relief is accorded to the taxpayer. en-us Thu, 24 Apr 2025 00:00:00 +0530 Sat, 17 Jan 2026 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770172 Penalty proceedings premised on a notice that fails to specify which limb of the relevant penalty provision is invoked are invalid: the assessing officer must particularise the allegation and apply his mind to indicate whether concealment of particulars or furnishing of inaccurate particulars is alleged, and proceedings initiated on a notice lacking that specification cannot sustain penalty liability; consequence is that such defective notice renders the penalty proceedings bad in law and relief is accorded to the taxpayer. Case-Laws Income Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770172