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2016 (5) TMI 1452 - AT - Income TaxPenalty u/s 271(1)(c) - defective notice - Held that:- Show-cause notice issued by the Assessing Officer u/s 274 for the year under consideration not being in accordance with law, the penalty order passed by the Assessing Officer in pursuance thereof is liable to be cancelled being invalid. We accordingly cancel the order passed by the Assessing Officer imposing penalty under section 271(1)(c) - Decided in favour of assessee.
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