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2021 (4) TMI 105 - AT - Income TaxLevy of penalty u/s 271(1)(c) - Defective of notice - non specification of charge - HELD THAT:- As relying on BIJOY KUMAR AGARWAL [2019 (6) TMI 721 - CALCUTTA HIGH COURT] and DR. MURARI MOHAN KOLEY [2018 (9) TMI 1 - CALCUTTA HIGH COURT] we quash the order passed u/s 271(1)(c) on the ground that notice issued for levy of penalty has not specified the charge.- Decided in favour of assessee.
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