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2018 (10) TMI 864 - AT - Income TaxPenalty levied u/s. 271(1)(c) - order imposing penalty does not contain the specific charge against the assessee - defective notice - Held that:- As decided in case of DR. MURARI MOHAN KOLEY [ 2018 (9) TMI 1 - CALCUTTA HIGH COURT] we find that there was no specific charge against the assessee in the notice. Revenue has missed out their opportunity to subject the assessee to the penalty proceeding by not issuing a proper notice. No specific case has been made out by the Revenue as to why the matter should be remanded except that the assessee had not participated properly in the assessment proceedings but for that reason best judgment assessment has been made and the income, which had escaped assessment has been added to the income of the assessee. - decided against revenue
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