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2023 (4) TMI 483 - AT - Income TaxPenalty u/s 271(1)(c) - Defective notice u/s 274 - As argued notice was issued for both the limbs without strike off irrelevant limb and specifying the charge for which the notice was issued - HELD THAT:- On perusal of the notices issued u/s 274 read with section 271(1)(c) of the Act we observe that the notice was issued stereotyped and the AO has not specified any limb or charge for which the notice was issued i.e., either for concealment of particulars of income or furnishing of inaccurate particulars of such income. It can be seen from the notice issued u/s 274 read with section 271(1)(c) of the Act, AO did not strike off irrelevant limb in the notice specifying the charge for which notice was issued. As could be seen from case of Mr. Mohd. Farhan A. Shaikh [2021 (3) TMI 608 - BOMBAY HIGH COURT] while dealing with the issue of non-strike off of the irrelevant part in the notice issued u/s.271(l)(c) of the Act, held that assessee must be informed of the grounds of the penalty proceedings only through statutory notice and an omnibus notice suffers from the vice of vagueness. Thus notice u/s. 274 r.w.s. 271(l)(c) of the Act was issued without striking off the irrelevant portion of the limb and failed to intimate the assessee the relevant limb and charge for which the notices were issued. Thus penalty order passed u/s. 271(l)(c) of the Act by the Assessing Officer is bad in law - Decided in favour of assessee.
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