https://www.taxtmi.com/caselaws?id=793938 A penalty notice under section 274 read with section 271(1)(c) of the Income-tax Act was invalid where it referred to both concealment of income and furnishing of inaccurate particulars without striking off the irrelevant limb or specifying the exact charge. The notice was treated as mechanical and issued without application of mind, and the defect was held to go to the root of the penalty proceedings. As the penalty order was founded on that invalid notice, it could not be sustained and was quashed in favour of the assessee. en-us Tue, 23 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793938 A penalty notice under section 274 read with section 271(1)(c) of the Income-tax Act was invalid where it referred to both concealment of income and furnishing of inaccurate particulars without striking off the irrelevant limb or specifying the exact charge. The notice was treated as mechanical and issued without application of mind, and the defect was held to go to the root of the penalty proceedings. As the penalty order was founded on that invalid notice, it could not be sustained and was quashed in favour of the assessee. Case-Laws Income Tax Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793938