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2017 (3) TMI 804 - AT - Income TaxPenalty proceedings under section 271(1)(c) - Held that:- The order of the CT(A) upholding the imposition of penalty u/s 271(1)(c) of the Act where the AO had not specified or mentioned the charge on which the penalty has been imposed is not correct and cannot be sustained. In view of the foregoing discussion we set aside the order of CIT(A) and direct the AO to delete the penalty levied u/s 271(1)( c ) of the Act. - Decided in favour of assessee
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