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2022 (4) TMI 151 - AT - Income TaxPenalty u/s. 271(1)(c) - Non specification of charge - defective notice u/s 274 - HELD THAT:- Since the AO has not been specified u/s. 274 as to whether penalty is proposed for alleged 'concealment of income' OR 'furnishing of inaccurate particulars of such income', the penalty levied is hereby obliterated - Appeal of assessee allowed.
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