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2018 (5) TMI 1728 - AT - Income TaxPenalty u/s 271(1)(c) - defective notice - non specification of charge - Held that:- AO has not explicitly specified in the penalty notice as to whether penalty proceedings are being initiated for furnishing of inaccurate particulars or concealment of income - therefore, penalty order passed by the AO is liable to be cancelled - Decided in favor of assessee.
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