https://www.taxtmi.com/caselaws?id=472472 Section 271(1)(c) contains distinct charges for concealment of income particulars and furnishing inaccurate income particulars. The taxpayer must receive clear notice of the specific charge, and penalty may be imposed only on the ground on which proceedings were initiated. Acceptance of a quantum addition without appeal does not itself establish concealment or inaccurate particulars. Imposing penalty for furnishing inaccurate particulars where proceedings began for concealment breaches natural justice and renders the penalty unsustainable. en-us Wed, 20 Jan 2016 00:00:00 +0530 Wed, 14 Oct 2026 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472472 Section 271(1)(c) contains distinct charges for concealment of income particulars and furnishing inaccurate income particulars. The taxpayer must receive clear notice of the specific charge, and penalty may be imposed only on the ground on which proceedings were initiated. Acceptance of a quantum addition without appeal does not itself establish concealment or inaccurate particulars. Imposing penalty for furnishing inaccurate particulars where proceedings began for concealment breaches natural justice and renders the penalty unsustainable. Case-Laws Income Tax Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472472