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2019 (2) TMI 1326 - AT - Income TaxPenalty u/s 271(1)(c) - HELD THAT:- Assessee has taken a legal ground before the CIT(A) challenging the levy of penalty in this case u/s 271(1)(c) of the IT Act. CIT(A) has not adjudicated the legal ground taken before him. Considering the totality of the facts of the case and in the interest of justice deem it proper to restore this matter back to the file of the CIT(A) with direction to adjudicate the same. Needless to say the CIT(A) shall grant due opportunity of being heard to the assessee and decide the issue as per fact and law.
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