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2016 (2) TMI 1130 - ITAT BANGALOREPenalty u/s 271 - invalid notice - Held that:- Notice issued to the assessee does not specify the default of the assessee. In our opinion, notice u/s.274 r.w.s.271 of the Act, issued for the impugned assessment year was invalid. Ex-consequenti the penalty order is set aside.
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