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2021 (7) TMI 381 - AT - Income TaxPenalty u/s.271(1)(c) - Defective notice u/s 274 - not struck-off the irrelevant portion - HELD THAT:- AO had not specified the specific offence committed by the assessee by stating as to whether the assessee has concealed his particulars of income or had furnished inaccurate particulars of income - As relying on MR. MOHD. FARHAN A. SHAIKH case [2021 (3) TMI 608 - BOMBAY HIGH COURT] we hold that the penalty levied by the ld. AO for both the assessment years is hereby directed to be deleted. - Decided in favour of assessee.
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