271(1)(c) – non strike of limb in SCN-No penalty can be imposed Non-striking off of the relevant column of the show cause notice cannot be a valid reason for deletion of the penalty u/s.271(1)(c) of the Act if responded and participated in the proceedings. hence, matter was remanded back to CIT(A) for adjudication of the appeal on merits. On Apr 30, 2019 INDORE TRIBUNAL held that Without mentioning the limbs i.e., of “concealment of particulars of income” or “furnishing inaccurate particulars of income” for which penalty proceedings have been initiated u/s 271(1)(c), notice issued by AO u/s 274 r.w.s. 271(1)(c) is not valid. show cause notice u/s 274 of the Act does not strike out the inappropriate words then that imposition of penalty cannot be sustained. AGRA TRIBUNAL held on 11th Sept 2018 that Merely because certain disallowance of expenses has been made, cannot itself justify imposition of penalty u/s 271(1)(c) of the Act.