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2022 (4) TMI 104 - AT - Income TaxLevy of penalty u/s 271(1)(c) - Defective notice u/s 274 - non specification of charge - HELD THAT:- Penalty under Section 271(1)(c) was not leviable when the notice issued by Assessing Officer did not specify as to whether the proceedings were initiated for concealment of particulars of income or for furnishing of inaccurate particulars of income. Appeal of assessee allowed.
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