https://www.taxtmi.com/caselaws?id=774451 Penalty notices under section 271(1)(c) must specify whether the charge is concealment of income or furnishing inaccurate particulars of income, because the assessee must know the exact allegation to mount an effective defence. Where the show-cause notice is vague and does not identify the relevant limb, the defect goes to the root of the proceedings and the penalty is invalid and unsustainable. en-us Fri, 27 Jun 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774451 Penalty notices under section 271(1)(c) must specify whether the charge is concealment of income or furnishing inaccurate particulars of income, because the assessee must know the exact allegation to mount an effective defence. Where the show-cause notice is vague and does not identify the relevant limb, the defect goes to the root of the proceedings and the penalty is invalid and unsustainable. Case-Laws Income Tax Fri, 27 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774451