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2019 (10) TMI 1160 - AT - Income TaxPenalty u/s 271(1)(c) - non specification of charge - defective notice - HELD THAT:- We find the notice dated 16/03/2016 issued u/s. 274 r.w.s 271 of the Act, placed on record, does not specify the charge of offence committed by the assessee viz. whether had concealed the particulars of income or had furnished inaccurate particulars of income. Hence the said notice is to be held as defective.
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