https://www.taxtmi.com/caselaws?id=471685 Section 271(1)(c) treats concealment of income and furnishing inaccurate particulars as distinct penalty charges. A notice under Section 274 must clearly specify the precise charge against the taxpayer. Where the notice alleges only furnishing inaccurate particulars but the penalty order proceeds on both furnishing inaccurate particulars and concealment of income, the notice is defective. The resulting penalty under Section 271(1)(c) is unsustainable because the taxpayer was not properly informed of the charge to be answered. en-us Wed, 09 Apr 2025 00:00:00 +0530 Mon, 14 Sep 2026 19:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471685 Section 271(1)(c) treats concealment of income and furnishing inaccurate particulars as distinct penalty charges. A notice under Section 274 must clearly specify the precise charge against the taxpayer. Where the notice alleges only furnishing inaccurate particulars but the penalty order proceeds on both furnishing inaccurate particulars and concealment of income, the notice is defective. The resulting penalty under Section 271(1)(c) is unsustainable because the taxpayer was not properly informed of the charge to be answered. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471685