Penalty u/s 271(1)(c) Must Rely on Original Grounds Cited, No New Grounds Allowed Without Notice.
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....Penalty u/s 271(1)(c) - the order imposing penalty has to be made only on the ground on which the penalty proceedings has been initiated, and it cannot be on a fresh ground of which the Assessee has no notice. - AT....




TaxTMI
TaxTMI