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2023 (1) TMI 1266 - ITAT DELHIPenalty levied u/s 271(1)(c) - Defective notice - not strike off the appropriate portion of the notice specifying the charge of the penalty - HELD THAT:- CIT(A) has deleted the penalty on the ground that the AO did not strike off the appropriate portion of the notice specifying the charge of the penalty. This fact has not been disputed by the Revenue. In such circumstances when the relevant limb of penalty notice is not ticked specifying the charge of the assessee, it has been held in various case laws as referred above in CIT(A)’s order, the penalty notice is invalid. Hence, on this count only, we do not find any infirmity in the order of the CIT(A). We hold that the CIT(A) is correct in holding that in such circumstances, the penalty levied is not sustainable. Appeal by the Revenue stands dismissed.
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