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2019 (1) TMI 1002 - AT - Income TaxPenalty u/s 271(1)(c) - non specification of charge - defective notice - Assessing Officer had ticked both the defaults in notice - Held that:- Admittedly, AO in the “SCN” dated 23.12.2011 had earmarked both the defaults viz “concealment of particulars of income” or “furnishing of inaccurate particulars of income”. Interestingly, though the AO had ticked both the defaults, however, the usage of the term “or” used between the said defaults clearly reveals that he had failed to point out the default for which the assessee was called upon to explain as to why penalty u/s 271(1)(c) may not be imposed upon him. In our considered view, on a bare perusal of the “SCN” dated 23/12/2011, it can safely be gathered that the Assessing Officer himself was not aware as to for what default the assessee was being put to notice and therein called upon to explain as to why penalty may not be imposed upon him - failure to specify the charge in the ‘Show cause’ notice clearly reflects the non application of mind by the A.O, and would resultantly render the order passed under Sec. 271(1)(c) in the backdrop of the said serious infirmity as invalid and void ab initio. - Decided in favour of assessee.
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