https://www.taxtmi.com/caselaws?id=471694 Penalty proceedings for under-reporting of income under section 270A require clear identification of the applicable clause in section 270A(2). Because that provision contains distinct statutory categories of under-reporting, notices issued under section 274 read with section 270A, subsequent show-cause notices, and the penalty order must specify the precise charge. Failure to identify the relevant clause leaves the charge indeterminate and invalidates the penalty notice and consequential penalty order, which are liable to be quashed. en-us Mon, 01 Jun 2026 00:00:00 +0530 Mon, 14 Sep 2026 19:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471694 Penalty proceedings for under-reporting of income under section 270A require clear identification of the applicable clause in section 270A(2). Because that provision contains distinct statutory categories of under-reporting, notices issued under section 274 read with section 270A, subsequent show-cause notices, and the penalty order must specify the precise charge. Failure to identify the relevant clause leaves the charge indeterminate and invalidates the penalty notice and consequential penalty order, which are liable to be quashed. Case-Laws Income Tax Mon, 01 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471694