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2021 (9) TMI 1081 - AT - Income TaxPenalty u/s 271(1)(c) - Defective notice u/s 274 - non striking of inappropriate/irrelevant potion in notice - HELD THAT:- Notice in this case is an omnibus show-cause notice as it does not strike off/delete the inappropriate/irrelevant/not applicable portion. Such a generic notice betrays a non-application of mind. Hence, the penalty levied pursuant to such a notice is not legally sustainable in law. Hence following the aforesaid precedent from Mohammed Farhan A. Shaikh [2021 (3) TMI 608 - BOMBAY HIGH COURT] we hold that the Assessing Officer was bereft of valid jurisdiction as the notice issued to assessee is unsustainable in law. Hence, the penalty levied under section 271(1)(c) of the Act is liable to be rightly deleted by Ld.CIT(A). We uphold the order of Ld.CIT(A). - Decided in favour of assessee.
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