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2019 (4) TMI 1992 - ORISSA HIGH COURTPenalty u/s 271(1)(c) - Defective notice u/s 274 - non specification of single charge - HELD THAT:- Taking into consideration the evidence on record, this Court finds, there is no specific order whether it was concealment of inaccurate particulars in view of the decisions in RELIANCE PETROPRODUCTS PVT. LTD. [2010 (3) TMI 80 - SUPREME COURT]and MANJUNATHA COTTON AND GINNING FACTORY [2013 (7) TMI 620 - KARNATAKA HIGH COURT]the issue is required to be answered against the judgment and order of the Tribunal whereby the Tribunal has dismissed the Appeal imposing penalty.
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