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2019 (1) TMI 950 - AT - Income TaxLevy of penalty u/s 271(1)(c) - defective notice - non striking of the irrelevant clauses in notice - non deleting of inappropriate words - Held that:- As decided in ASHOK KUMAR CHAUHAN PROP. M/S. GURUCHARAN JEWELLERS VERSUS ITO, WARD-26 (2) , NEW DELHI [2018 (12) TMI 1386 - ITAT DELHI] the standard proforma of notice under section 274 of the Act without striking of the irrelevant clauses would lead to an inference of non-application of mind by the Assessing Officer. The Hon'ble Supreme Court in the case of Dilip N. Shroff vs. JCIT [2007 (5) TMI 198 - SUPREME COURT] has also noticed that where the Assessing Officer issues notice under section 274 of the Act in the standard proforma and the inappropriate words are not deleted, the same would postulate that the Assessing Officer was not sure as to whether he was to proceed on the basis that the assessee had concealed the particulars of his income or furnished inaccurate particulars of income. - Decided in favour of assessee.
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