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2019 (2) TMI 108 - ITAT AHMEDABADPenalty u/s 271(1)(c) - non specification of charge - Held that:- AO has not mentioned the specific charge in its penalty orders whether it was levied for concealment of income or for furnishing inaccurate particulars of income. Therefore, in our considered view, the penalty levied by the AO and confirmed by the learned CIT (A) is not sustainable. The penalty, therefore is deleted. Hence, the ground of appeal of the assessee is allowed. As we have deleted the penalty imposed by the AO & confirmed by the CIT-A on the technical ground, i.e. no specific charge has been invoked as discussed above, we are inclined to refrain ourselves from adjudicating the grounds of appeal of assessee raised on merits.
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