https://www.taxtmi.com/caselaws?id=798763 Penalty under section 271(1)(c) requires clarity on the applicable limb, but no substantive ruling was made on that issue. The Special Leave Petition challenging the penalty matter was dismissed because of a 201-day filing delay. The reasons offered for condonation were held insufficient in law, and the questions of law, including any issue concerning specification of the penalty limb, were left open. en-us Tue, 08 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798763 Penalty under section 271(1)(c) requires clarity on the applicable limb, but no substantive ruling was made on that issue. The Special Leave Petition challenging the penalty matter was dismissed because of a 201-day filing delay. The reasons offered for condonation were held insufficient in law, and the questions of law, including any issue concerning specification of the penalty limb, were left open. Case-Laws Income Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798763