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2014 (11) TMI 1225 - HC - Income TaxPenalty 271(1)(c) - Defective notice - Difference of income declared in return under Section 153A and original return - HELD THAT:- As relying on case of Manjunatha Cotton and Ginning Factory and others [2013 (7) TMI 620 - KARNATAKA HIGH COURT] the defective notice resulted in principles of natural justice being suffered and based on such proceedings, no penalty could be imposed on the assessee. Therefore, the entire proceedings initiated would become without jurisdiction. Consequently, the order passed would become invalid and is liable to be set aside. Therefore, as the notice issued in the instant case initiating penalty proceedings is not in accordance with law, order passed in such proceedings is void - Decided in favour of assessee.
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