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2017 (6) TMI 1206 - ITAT NAGPURPenalty levied u/s 271(1)(c) - non specification of charge - Held that:- The notice was issued in a simple proforma in which both the limbs to levy the penalty has been mentioned. No specific limb has been mentioned under which the penalty is going to be levied. We are of the view that the penalty levied by the Assessing Officer and confirmed by the learned Commissioner(Appeals) is not liable to be sustained in the eyes of law. - Decided in favour of assessee.
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