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2019 (5) TMI 1551 - AT - Income TaxLevy of penalty u/s. 271 (1) (c) - defective notice - non specification of charge - inappropriate words in the notice issued u/s 274 r.w.s. 271 have not been struck off - printed notice - HELD THAT:- As decided in assessee's own case [2018 (10) TMI 132 - ITAT DELHI] when the inappropriate words in the notice issued u/s. 274 r/w 271 (1) (c) have not been struck off and notice does not specify under which limb of the provisions, the penalty u/s. 271 (1) (c) has been initiated, therefore, the penalty so levied by the Assessing Officer and upheld by the CIT(A) is not sustainable. Impugned appeals are identical to the facts of the case decided by the Tribunal in assessee’s own case for A. Y. 2009-10, therefore, following similar reasoning we cancel the penalty levied by the Assessing officer and upheld by the CIT(A) since the inappropriate words in the notices issued for all the above three years have not been struck off and these are only printed notices. - Decided in favour of assessee
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