https://www.taxtmi.com/caselaws?id=470314 A penalty notice must clearly specify whether proceedings concern concealment of income or furnishing inaccurate particulars. Where the assessment record refers to one charge but the notice retains both alternatives, and the penalty order also reflects uncertainty, the notice fails to communicate the precise allegation required in penal proceedings. Such ambiguity vitiates the penalty proceedings and cannot support a penalty. The notes state that the penalty was deleted because the notice did not identify the applicable charge. 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 A penalty notice must clearly specify whether proceedings concern concealment of income or furnishing inaccurate particulars. Where the assessment record refers to one charge but the notice retains both alternatives, and the penalty order also reflects uncertainty, the notice fails to communicate the precise allegation required in penal proceedings. Such ambiguity vitiates the penalty proceedings and cannot support a penalty. The notes state that the penalty was deleted because the notice did not identify the applicable charge. Case-Laws Income Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470314