I want to check the validity of notice u/s 271(1)(c) if the assessing officer does not state the specific ground of issuing the notice in the notice. However in the same case if the assessment order issued by the assessing officer specificaly mentioned that "seperately penalty proceedings are being initiated on XXXX grounds? Does this render the notice u/s 271(1)(c) invalid since the grounds are mentioned on the assessment order but not on the notice itself?
CAclubindia
