https://www.taxtmi.com/caselaws?id=786839 Penalty under Section 271(1)(c) was quashed because the show cause notice ambiguously invoked both concealment and inaccurate particulars without specifying which limb applied, and the appellate order lacked coherent reasoning and displayed non application of mind; the Tribunal applied the principle that a penalty notice must specifically and unambiguously indicate the limb of the penalty provision invoked, and concluded that ambiguity in the notice together with defective appellate adjudication vitiated the penalty proceedings, resulting in allowance of the taxpayer's challenge and quashing of the penalty order. en-us Wed, 18 Feb 2026 00:00:00 +0530 Fri, 20 Feb 2026 08:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786839 Penalty under Section 271(1)(c) was quashed because the show cause notice ambiguously invoked both concealment and inaccurate particulars without specifying which limb applied, and the appellate order lacked coherent reasoning and displayed non application of mind; the Tribunal applied the principle that a penalty notice must specifically and unambiguously indicate the limb of the penalty provision invoked, and concluded that ambiguity in the notice together with defective appellate adjudication vitiated the penalty proceedings, resulting in allowance of the taxpayer's challenge and quashing of the penalty order. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786839