In the penalty notice the AO has not mentioned the under which limb penalty was initiated therefore the notice has its inception is bad in law the penalty levied was directed to be deleted. (AY. 2010 – 2011, 2011 – 2012)
Dy. CIT v. Sujata Bharadwaj (Smt.) (2018) 191 TTJ 17 (Jodh.)(UO)(Trib.)
S.271(1)(c ) : Penalty -Concealment -Non specification of limb in notice levy of penalty is held to be bad in law .