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2019 (11) TMI 1299 - ITAT DELHIPenalty u/s 271(1)(c) - Defective notice - non specification of charge - HELD THAT:- As relying on MANJUNATHA COTTON AND GINNING FACTORY & OTHS., M/S. V.S. LAD & SONS, [2013 (7) TMI 620 - KARNATAKA HIGH COURT] and M/S SSA'S EMERALD MEADOWS [2016 (8) TMI 1145 - SC ORDER] and M/S. SAHARA INDIA LIFE INSURANCE COMPANY, LTD. [2019 (8) TMI 409 - DELHI HIGH COURT] when the notice issued by the AO is bad in law being vague and ambiguous having not specified under which limb of section 271(1)(c) of the Act, the penalty proceedings initiated u/s 271(1)(c) are not sustainable. So, initiating penalty proceedings on the basis of vague and ambiguous notice is bad in law and as such not sustainable. - Decided in favour of assessee.
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