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Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma
u/s 274 r.w.s. 271(1)(c) is being issued separately” After framing the assessment, a notice under Section 274 r.w. Section 271(1)(c) was also issued without showing the specific charge/nature of default alleged against the assessee. Consequently, penalty order dated 12.03.2018 was framed whereby penalty of Rs.53,02,440/- was imposed in I.T.As No.2631/Del/2018