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2020 (4) TMI 750 - ITAT INDOREPenalty u/s 271(1)(c) - defective notice - non specification of charge - HELD THAT:- In the instant appeal are similar to those adjudicated by us in the case of Varad Mehta [2018 (12) TMI 1091 - ITAT INDORE] we therefore respectfully following above referred judgments and in the given facts and circumstances of the case are of the considered view that the alleged notice issued u/s 271(1)(c) of the Act is invalid, untenable and suffers from the infirmity of non application of mind by the AO. Since we have held the notice u/s 274 of the Act as invalid, the subsequent proceeding u/s 271(1)(c) of the Act are thus held to be void ab initio. We accordingly allow the legal ground raised by the assessee on the legality of the penalty proceedings initiated u/s 271(1)(c) of the Act. - Decided in favour of assessee.
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