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2019 (8) TMI 1442 - ITAT MUMBAIPenalty levied u/s 271(1)(c) - issuing show cause notice without specifically mentioning the charge on which the penalty was proposed to be levied - defective notice - HELD THAT:- The said notice was issued in a standard format without striking off the redundant or irrelevant part of the notice and the notice states that penalty has been initiated for concealing the particulars of income or for furnishing of inaccurate particulars of income. Thus the notice has been issued by the AO in a mechanical manner without application of mind. By issuing such notice, the assessee is deprived of his legitimate right to respond to the specific charge on which the penalty was proposed to be levied by the AO and therefore the penalty proceedings itself are invalid and can not be sustained for violation of principles of natural justice. In case of CIT vs. Shri Samson Perinchery [2017 (1) TMI 1292 - BOMBAY HIGH COURT] and CIT vs. Mrs. Piedade Perinchery [2017 (1) TMI 1458 - BOMBAY HIGH COURT] has held that failure to state the limb in the notice issued u/s 271(1)(c) of the Act would render the proceedings invalid. - Decided in favour of assessee.
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