initiate penalty proceedings u/s 271(`1)(c)

CAN THE ACIT INITIATE PENALTY PROCEEDINGS U/S 271(1)(C) WITH OUT MENTIONING IN ASSESSMENT ORDER ABOUT INITIATION OF PENALTY PROCEEDINGS U/S 271 BUT ONLY ATTACHING A NOTICE U/S 274 READ WITH 271 WITH THE ASSESSMENT ORDER. KINDLY GIVE CASE LAW OR SECTION OR RULE TO STOP THE ACIT TO INITIATE PENALTY PROCEEDINGS U/S 271 (1)(c) RUDRA DATT

To levy Penalty, initiation of penalty proceedings in the Assessment order or a seperate order initiating penalty proceedings is required. Mere notice is not sufficient by law..

If the ACIT has not mentioned about initiation of Penalty Proceedings u/s 271(1)(c) in the Assessment Order and has simply started Penalty Proceedings by issuing Notic. The Penalty Order passed under section 271(1)(c) will be treated as bad in law and the Pemnalty so levied will be deleted in the first appeal.