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2017 (1) TMI 1048 - AT - Income TaxPenalty under section 271(1)(c) - defective notice - 'inappropriate words’ and ‘paragraphs’ in the standard proforma of the notice issued under section 274 r.w.s. 271 of the Act not excluded - Held that:- Apex Court in the case of Dilip N. Shroff (2007 (5) TMI 198 - SUPREME Court) in respect of holding that ‘inappropriate words’ and ‘paragraphs’ in the standard proforma of the notice issued under section 274 r.w.s. 271 of the Act as used by the AO were required to be deleted and the same not having been done, the impugned notice issued on 11.03.2015 for assessment year 2012-13; then the fact the impugned notice/order suffers from non-application of mind, still holds good and is intact. The assessee should succeed on this legal issue. We, therefore, while taking into consideration the facts and circumstances of the case on hand and applying the ratio and deriving support from the aforesaid decisions of the Hon'ble Apex Court (discussed supra), hold that the notice dated 11.03.2015 issued for initiation of penalty proceedings under section 274 r.w.s. 271 of the Act for levy of penalty under section 271(1)(c) of the Act for A.Y. 2012-13 is defective and issued without application of mind and is therefore invalid and consequently the orders levying penalty under section 271(1)(c) of the Act for A.Y. 2012-13 is also invalid and liable to be cancelled. In this view of the matter, the additional ground raised by the assessee for A.Y. 2012-13 is allowed. - Decided in favour of assessee
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