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2018 (2) TMI 1345 - ITAT KOLKATA
Penalty u/s. 271(1)(c) - defective notice - Held that:- We find that the notice dt. 18-03-2013 issued u/s. 274 r.w.s 271 of the Act does not specify the charge of offence committed by the assessee viz whether had concealed the particulars of income or had furnished inaccurate particulars of income. Hence the said notice is to be held as defective. Thus penalty deleted - Decided in favour of assessee.