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2019 (7) TMI 1366 - ITAT GUWAHATI
Penalty u/s 274 r.w.s 271(1) (c) - defective notice for not mentioning the specific charge - HELD THAT:- We find the notice dated 11/09/2015 issued u/s. 274 r.w.s 271 of the Act, placed on record, does not specify the charge of offence committed by the assessee viz. whether had concealed the particulars of income or had furnished inaccurate particulars of income. Hence the said notice is to be held as defective. See M/S MANJUNATHA COTTON AND GINNING FACTORY & OTHS., M/S. V.S. LAD & SONS, [2013 (7) TMI 620 - KARNATAKA HIGH COURT] - Decided in favour of assessee.