https://www.taxtmi.com/article/detailed?id=17288 Penalty proceedings under Section 271(1)(c) require the Assessing Officer to specify whether the charge is concealment of particulars of income or furnishing inaccurate particulars of income. These are distinct alternative defaults involving different factual bases and defences. A notice that reproduces both limbs without selecting the applicable charge leaves the assessee uncertain about the case to be met. Mere satisfaction to initiate proceedings, reference to the provision, or selection of a limb in the final penalty order cannot cure ambiguity at the satisfaction and notice stages. en-us Wed, 26 Aug 2026 08:30:32 +0530 Wed, 26 Aug 2026 08:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17288 Penalty proceedings under Section 271(1)(c) require the Assessing Officer to specify whether the charge is concealment of particulars of income or furnishing inaccurate particulars of income. These are distinct alternative defaults involving different factual bases and defences. A notice that reproduces both limbs without selecting the applicable charge leaves the assessee uncertain about the case to be met. Mere satisfaction to initiate proceedings, reference to the provision, or selection of a limb in the final penalty order cannot cure ambiguity at the satisfaction and notice stages. Articles Income Tax Wed, 26 Aug 2026 08:30:32 +0530 https://www.taxtmi.com/article/detailed?id=17288