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2018 (4) TMI 1068 - AT - Income TaxPenalty u/s 271(1)(c) - non specification of charge - defective notice - Held that:- Show cause notice issued in the present case u/s 274 of the Act does not specify the charge against the assessee as to whether it is for concealing particulars of income or furnishing inaccurate particulars of income. The show cause notice u/s 274 of the Act does not strike out the inappropriate words. Thus imposition of penalty cannot be sustained. See Jeetmal Choraria Versus A.C.I.T. [2017 (12) TMI 883 - ITAT, KOLKATA] - Decided in favour of assessee.
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