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2019 (10) TMI 1524 - AT - Income TaxLevy of penalty u/s 271(1)(c) - Defective notice - non specification of clear charge - HELD THAT:- As decided in SHRI HARISH CHANDER KAPOOR, PROP. M/S. LUCKY ENTERPRISES [2019 (10) TMI 604 - ITAT DELHI] as relying on HEMLA EMBROIDERY MILLS PRIVATE LTD [2019 (10) TMI 250 - ITAT DELHI] Assessee has raised a specific ground of appeal that A.O. has miserably failed to point out exactly under which limb of Section, the impugned penalty proceedings have been initiated and for want of which, the present penalty have become invalid. Therefore, we are of the view that the contention of the Ld. D.R. has no merit and is accordingly rejected. Following the above decisions, we are of the view that since the impugned show cause notices issued by the A.O. are bad in law, therefore, entire penalty proceedings are vitiated and as such, no penalty is leviable against the assessee. We, accordingly, set aside the Orders of the authorities below and cancel the penalty. - Decided in favour of assessee.
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