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2016 (6) TMI 927 - AT - Income TaxPenalty us/ 271(1)(c) - defective notice - Held that:- The show cause notice u/s. 274 of the Act is defective as it does not spell out the grounds on which the penalty is sought to be imposed. Following the decision of the Hon’ble Karnataka High Court [2013 (7) TMI 620 - KARNATAKA HIGH COURT ] we hold that the order imposing penalty has to be held as invalid and consequently penalty imposed is cancelled.
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