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2016 (11) TMI 438 - ITAT CHENNAIPenalty under Section 271(1)(c) - confirming the levy of penalty without due opportunity - Held that:- We are of the opinion that the Ld. CIT(Appeals) should give due opportunity to the assessee before confirming the penalty order. Hence, the issue is remitted back to the file of the Ld. CIT(Appeals) for giving adequate opportunity to the assessee and then pass an appropriate order.
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