Penalty sustained if Charge for initiation of penalty & charge while levying was same

Shri Harish Chand Narang Vs ACIT (ITAT Jaipur) The sum and substance of above decision is that the nature of specification of charge by the A.O. at the stage of initiation of penalty proceedings at the time of issue of notice U/s 274 read with Section 271(1)(c) of the Act and at the time of passing the penalty order U/s 271(1)(c) should not be at variance. If there is any variance between the charge levied at the time of initiation of penalty proceedings and the charge levied at the time of imposition of penalty, the penalty order will be vitiated and the penalty cannot be sustained. However, ...