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2017 (1) TMI 1034 - AT - Income TaxLevy of penalty u/s. 271(1)(c) - invalid notice - Held that:- In view of the fact that the notice issued for levy of penalty u/s. 271(1)(c) is ambiguous and vague and does not specify the charge for levy of penalty, the same is held to be bad in law and hence the subsequent proceedings arising there from are vitiated. The impugned order is set aside and the appeal of the assessee is allowed.
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