Questions & Answers On: penalty for concealment of income & furnishing inaccurate particulars of income

Is a s. 271(1)(c) penalty order void if AO does not strike off the irrelevant parts of the notice?
Subject: Is a s. 271(1)(c) penalty order void if AO does not strike off the irrelevant parts of the notice?
Category:  Income Tax
Asked by: Shashank
Answered by:
Tags:
Date: August 28, 2019
Excerpt of answer:

A failure on the part of the A.O to clearly put the assessee to notice as regards the default/defaults for which penalty under Sec. 271(1)(c) is sought to be to be imposed on him, has to be visited with and accorded the same treatment as in a case where the A.O had failed to strike off the irrelevant default in the ‘Show cause’notice, because, in both the situations the assessee is not informed and rather is left guessing of the default/defaults for which he is being proceeded against for