Section 271(1)(c) penalty order not sustainable if AO not mentioned specific charge

Pradeep Sugamchand Kawadiya Vs ITO (ITAT Ahmedabad)

The short point involved in this case as to whether the penalty is sustainable when the same has been initiated and levied without specifying the alleged guilt committed by the assessee either for concealment of incomePlease become a Premium member. If you are already a Premium member, login here to access the full content.