https://www.taxtmi.com/caselaws?id=471894 Penalty notices for furnishing inaccurate particulars must clearly state the precise charge under Section 271(1)(c), rather than leaving the relevant statutory limb unspecified. Read with Section 274, the notice must provide clear notice of the allegation forming the basis for penalty. Failure to identify the applicable limb invalidates the penalty proceedings and supports deletion of the penalty. en-us Wed, 20 May 2026 00:00:00 +0530 Tue, 22 Sep 2026 13:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471894 Penalty notices for furnishing inaccurate particulars must clearly state the precise charge under Section 271(1)(c), rather than leaving the relevant statutory limb unspecified. Read with Section 274, the notice must provide clear notice of the allegation forming the basis for penalty. Failure to identify the applicable limb invalidates the penalty proceedings and supports deletion of the penalty. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471894