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2016 (9) TMI 391 - AT - Income TaxPenalty u/s 271(1)(c) - Held that:- As the notice dt:18-12-2007 issued by the AO U/Sec 274 r/w 271 of the Act does not show on which ground the penalty is sought to be imposed, therefore we hold that the order levying penalty is not valid. - Decided in favour of assessee
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