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2022 (8) TMI 896 - AT - Income TaxPenalty u/s 271(1)(c) - Non specification of charge - Defective notice u/s 274 - assessee submitted that the Assessing Officer did not specify the charge and the limb under which the penalty is levied - HELD THAT:- We hold that the show cause notice, which has not specified the charge and limb under which the penalty is proposed to be levied, is void ab initio and the consequent penalty imposed on the basis of such notice is, therefore, illegal and bad in law and liable to be deleted. Accordingly, the penalty is deleted and the appeal of the assessee is allowed.
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