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2021 (3) TMI 398 - AT - Income TaxLevy of penalty u/s 271(1)(c) - defective notice - Non specification of charge - Assessing Officer had failed to strike off the irrelevant default while calling upon the assessee to explain as to why penalty u/s 271(1)(c) of the I.T Act may not be imposed on him - HELD THAT:- Failure on the part of the A.O to clearly put the assessee to notice as regards the default for which penalty under Sec. 271(1)(c) was sought to be imposed on him by failing to strike off the irrelevant default in the ‘SCN’, dated 23.12.2016, had left the assessee guessing of the default for which he was being proceeded against for. As observed by us hereinabove, the Tribunal in the case of a related party of the assessee viz. Smt Divya Shailesh Bhadaliya [2019 (2) TMI 1793 - ITAT MUMBAI] quashed the penalty imposed by the A.O u/s 271(1)(c), for the reason, that the A.O had wrongly assumed jurisdiction without validly putting the assessee to notice vide his ‘SCN’ issued under Sec. 274 r.w.s 271(1)(c) as regards the default for which the penalty was sought to be imposed on her. As the facts and the issue involved in the case of the assessee before us remains the same, we, thus, in terms of our observations recorded hereinabove find no reason to take a different view and are unable to persuade ourselves to sustain the penalty imposed by the A.O under Sec. 271(1)(c) - Decided in favour of assessee.
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