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2019 (11) TMI 135 - AT - Income TaxPenalty u/s.271(1)(c) - Defective notice - non striking of irrelevant words in Notice - HELD THAT:- Assessing Officer has issued notice under section 274 r.w.s. 271(1)(c) of the Act dated 28.02.2014 without striking off the irrelevant words, the penalty proceedings show a non-application of mind by the Assessing Officer and is, thus, unsustainable. The facts of the present appeal are identical to the facts of the case before the Hon'ble Supreme Court in the case of SSA's. Emarld Meadows [2016 (8) TMI 1145 - SC ORDER] and, therefore, the decision of Hon'ble Supreme Court squarely applies to the case of the assessee. Hence, respectfully following the same, we set aside the order passed by the CIT(A) and cancel the order of the Assessing Officer levying penalty - Decided in favour of assessee.
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