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2020 (2) TMI 333 - HC - Income TaxPenalty levied u/s. 271(1)(c) - notices issued had not struck off the portion which were inapplicable - HELD THAT:- In the present case, as well if the notice dated 30/09/16 (at page 32) is perused, it is apparent that the inapplicable portions have not been struck off. This coupled with the fact adverted to in paragraph (5) of this order, leaves no ground for interference with the impugned order. The impugned order is quite consistent with the law laid down in the case of Samson Perinchery [2017 (1) TMI 1292 - BOMBAY HIGH COURT] and New Era Sova Mine [2019 (7) TMI 1002 - BOMBAY HIGH COURT] and therefore, warrants no interference. The contention based upon MAK Data (P.) Ltd. [2013 (11) TMI 14 - SUPREME COURT] also does not appeal to us in the peculiar facts of the present case. The notice in the present case is itself defective and further, there is no finding or satisfaction recorded in relation to concealment or furnishing of inaccurate particulars.
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