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2022 (4) TMI 172 - AT - Income TaxPenalty u/s 271(1)(c) - Non specification of clear charge - as argued assessee is not conveyed in clear terms the specific default for which penalty under the said statutory provision was sought to be imposed - 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 her, i.e, by failing to strike-off the irrelevant default in the ‘SCN’, dated 10.07.2014, had left her guessing of the default for which she was being proceeded against for. We, thus held A.O had clearly failed to discharge his statutory obligation of fairly putting the assessee to notice as regards the default for which she was being proceeded against, therefore, the penalty under Sec. 271(1)(c).- Decided in favour of assessee.
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