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2019 (7) TMI 176 - AT - Income TaxPenalty u/s. 271(1)(c) - non striking down the irrelevant fault stated in the SCN - HELD THAT:- As perusing the show cause notice issued by AO before penalty was initiated as to which specific fault of assessee he is being proceeded against i.e. for furnishing inaccurate particulars of income or concealment of income has not been spelt out specifically by striking down the irrelevant fault stated in the SCN. Finding of CIT(A) has not been challenged by the Revenue, therefore, this finding of the CIT(A) crystallizes. And moreover we have gone through the notices issued by the AO before imposing the penalty and we concur with the finding rendered by the CIT(A) that the notice does not specify the specific charge on which the assessee is being called upon to answer during the penalty proceedings which omission vitiates the notice issued before penalty and subsequent proceedings thereafter. CIT(A) rightly cancelled the penalties imposed by the AO for both the years before us. Therefore we, therefore, hold that deletion of penalty by the CIT(A) in the present case cannot be disturbed and, therefore, we confirm the order of CIT(A) and dismiss both the appeals of the Revenue.
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