https://www.taxtmi.com/caselaws?id=800407 Specificity in show-cause notices is essential for penalty proceedings under Section 271AAB(1). The provision contains distinct statutory limbs and conditions, requiring the notice to identify the precise limb and factual basis relied upon. Notices using differing formulations without specifying the applicable charge fail to give the assessee clear and legally valid notice. Such a defect invalidates the penalty proceedings, and the resulting penalty order is liable to be quashed. en-us Tue, 29 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800407 Specificity in show-cause notices is essential for penalty proceedings under Section 271AAB(1). The provision contains distinct statutory limbs and conditions, requiring the notice to identify the precise limb and factual basis relied upon. Notices using differing formulations without specifying the applicable charge fail to give the assessee clear and legally valid notice. Such a defect invalidates the penalty proceedings, and the resulting penalty order is liable to be quashed. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800407