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2022 (4) TMI 489 - ITAT KOLKATAPenalty u/s 271 - Defective notice u/s 274 r.w.s. 271(1)(c) as issued as no specific charge was levelled against the assessee - HELD THAT:- Revenue failed to level any specific charge against the assessee which has, therefore, vitiated the penalty proceedings from the very beginning itself. Therefore, since notice issued for levy of penalty is invalid and defective, penalty proceedings carried thereafter deserves to be quashed. We accordingly order so, allow the legal ground raised by the assessee
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