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2019 (4) TMI 1502 - HC - Income TaxPenalty u/s 271(1)(c) r.w.s. 274 - defective notice - exact nature of contravention for which the assessee was liable under the provisions - HELD THAT:- We are also shown a Division Bench judgment of our Court in Pr. CIT Versus Dr. Murari Mohan Koley, [2018 (9) TMI 1 - CALCUTTA HIGH COURT] .It came to the conclusion that unless the charge against the assessee was specific, the same could not be maintained. Applying this ratio, the Tribunal, in our opinion, has correctly deleted the penalty of for the self same reason that no details of any charge were provided to the assessee in the impugned notice. For this technical reason, the order of the Tribunal has to be upheld. We admit the appeal before us and dismiss the same. We have only gone into the question of technical defect in the notice stated to have been issued under Section 271(1)(c) read with Section 274 and the consequences thereof.
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