Section 271(1)(c) Penalty Disputes: Key Legal Analysis and Case Law

, Last updated: 11 June 2025 Share Follow on Google News

In the post-assessment phase, it is a routine practice for the Assessing Officer (AO) to initiate penalty proceedings under Section 271(1)(c) of the Income-tax Act, 1961. However, a critical legal infirmity that frequently vitiates such proceedings is the failure of the AO to specify the precise cha

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