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2023 (7) TMI 1390 - ITAT PUNELevy penalty u/s 270A(9) - Mis reporting of income - as alleged non specification of clear charge - HELD THAT:- AO has discussed how the assessee has mis-reported the income. AO has not identified the specific limb of section 270A(9) of the Act, either in the penalty order or in the assessment order which is applicable in the case of assessee. We find that ITAT Pune in the case of Kishor Digambar Patil [2023 (3) TMI 1472 - ITAT PUNE] has held that failure on the part of the AO to showcase which of the specific action of the assessee from Clause(a-f) of section 270A(9) was determinant before imposing the impugned penalty u/s 270A of the Act has rendered the entire proceedings invalid and untenable. Appeal of the assessee is allowed.
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