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2019 (1) TMI 1721 - AT - Income TaxPenalty levied u/s 271(1)(c) - Defective notice - non specification of charge - HELD THAT:- As decided in AMAN MEHTANI VERSUS DCIT CENTRAL CIRCLE-1 FARIDABAD [2017 (11) TMI 1759 - ITAT DELHI] Assessing Officer was not sure under which provisions of Section 271 of the Income Tax Act, 1961, the assessee is liable for penalty. The issue is squarely covered by the decision of the Hon'ble Supreme Court in case of M/s SSA’ Emerald Meadows [2016 (8) TMI 1145 - SC ORDER] - Decided in favour of assessee.
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