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2018 (8) TMI 655 - AT - Income TaxLevy of penalty u/s. 271(1)(c) - defective notice u/s 274 - Held that:- We find the notice dt. 29-12-2009 issued u/s. 274 r.w.s 271 of the Act, placed at page no. 1 of paper book, does not specify the charge of offence committed by the assessee viz whether had concealed the particulars of income or had furnished inaccurate particulars of income. Hence the said notice is to be held as defective. No penalty - decided in favor of assessee.
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