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2019 (6) TMI 670 - ITAT VISAKHAPATNAMPenalty u/s 271(1)(c) - non specification of charge - HELD THAT:- AO did not specify for which act of charge or offence, the penalty was initiated, respectfully following the decision of SMT. BAISETTY REVATHI [2017 (7) TMI 776 - ANDHRA PRADESH HIGH COURT] the notice issued u/s 271(1)(c) is to be held as invalid. Accordingly, we quash the notice issued u/s 271(1)(c) and cancel the orders of the lower authorities and allow the appeal of the assessee. Since we have quashed the notice and cancelled the consequent orders of lower authorities, we consider it is not necessary to adjudicate the other grounds raised by the assessee.
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