Find
A penalty notice should tell you the specific charge so you can answer it. Tribunals and courts have treated vague notices, which do not specify the limb, as a defect in several cases. The facts of each case matter.
ITR
Penalty notice does not say which limb applies
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Provisions
Sec 274 (now Sec 471); Sec 270A (now Sec 439)
Analysis
Raise the point clearly in your reply: the notice does not specify the charge, so you cannot meet it. Still answer on merits, because the officer may proceed. If a penalty is levied, take this ground in appeal along with the merits. Do not rely only on the technical point if the addition itself is weak.
Close
- Check whether the notice and the order name a specific limb
- Raise the defect in your reply
- Answer on merits as well
- Keep the point as a ground of appeal if penalty is levied
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