AO Must Specify Penalty Ground in Notice u/s 274 for Valid Section 271(1)(c) Penalty Proceedings

Raj Kumar Karanwal Vs ITO (ITAT Delhi)

Introduction: The appeals of Raj Kumar Karanwal against the orders of the Commissioner of Income Tax (Appeals) involve the crucial question of the validity of penalty proceedings under Section 271(1)(c) of the Income Tax Act. The central issue revolves around the specificity of the penalty notice issued by the Income Tax Officer (ITO) and the subsequent confirmation of the penalty by the Commissioner. This article delves into the details of the case and explores the rec

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