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2019 (6) TMI 745 - AT - Income TaxPenalty u/s 271(1)(c) - non specification of charge - defective notice - HELD THAT:- Notice issued u/s 271(1)(c) without specifying which of the two contraventions, the assessee is guilty of was defective and the penalty imposed in pursuance of such defective notice was not sustainable. See Amrit Foods vs Commissioner of Central Excise UP [2005 (10) TMI 96 - SUPREME COURT as well as DR. MURARI MOHAN KOLEY [2018 (9) TMI 1 - CALCUTTA HIGH COURT] - Decided in favour of assessee.
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