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2021 (9) TMI 1294 - ITAT DLEHIPenalty u/s 271(1)(c) - Defective notice u/s 274 - assessee argued for not recording his clear satisfaction and without mentioning any specific charge against the assessee in the notice issued for imposition of penalty - HELD THAT:- It is now very well settled by Hon’ble Apex Court in the matter of CIT vs. SSA’s Emerald Meadows [2016 (8) TMI 1145 - SC ORDER] wherein it is held that in such cases, notice issued for assuming jurisdiction u/s. 271(1)(c) should be unambiguous - Decided in favour of assessee.
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