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2019 (1) TMI 747 - AT - Income TaxPenalty u/s 271(1)(c) - non specification of limb of section 271(1)(c) under which the assessee was charged - Held that:- Notice under section 271(1)(c) is not specific as it did not mention specifically as to which limb penalty under section 271(1)(c) of the Act is imposed upon the assessee by the Assessing Officer. Notice for imposition of penalty u/s 271(1)(c) of the Act issued in the case of the assessee is bad in law, invalid and, therefore, liable to be quashed. - Decided in favour of assessee.
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