Income Tax Penalty Requires Clear, Specific Charge u/s 271(1)(c); No Vague or Dual Accusations Allowed.

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....Penalty u/s 271(I)(c) - Assessee cannot be fastened with the liability of penalty without there being a clear or specific charge. Fixing a charge in a vague and casual manner is not permitted under the law. Fixing the twin charges is also not permitted under the law - AT....