https://www.taxtmi.com/caselaws?id=470314 Penalty proceedings for concealment of income or furnishing inaccurate particulars require a clear, specific charge. Where the assessment order referred to inaccurate particulars but the penalty notice retained both statutory alternatives without identifying the applicable limb, and the penalty order repeated that ambiguity, the notice failed to communicate the precise allegation. Such uncertainty vitiates the penalty proceedings and prevents the penalty from being sustained. The penalty was consequently deleted because the notice did not specify the charge under which proceedings were initiated. en-us Thu, 26 Feb 2026 00:00:00 +0530 Wed, 22 Jul 2026 20:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470314 Penalty proceedings for concealment of income or furnishing inaccurate particulars require a clear, specific charge. Where the assessment order referred to inaccurate particulars but the penalty notice retained both statutory alternatives without identifying the applicable limb, and the penalty order repeated that ambiguity, the notice failed to communicate the precise allegation. Such uncertainty vitiates the penalty proceedings and prevents the penalty from being sustained. The penalty was consequently deleted because the notice did not specify the charge under which proceedings were initiated. Case-Laws Income Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470314