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2022 (5) TMI 1013 - AT - Income TaxPenalty passed u/s. 271(1 )(c) - defective notice - Non specification of clear charge - HELD THAT:- There is no dispute with regard to the fact that the notice issued u/s 271(1)(c) of the Act does not specify the specific charge. See M/S. SAHARA INDIA LIFE INSURANCE COMPANY, LTD. [2019 (8) TMI 409 - DELHI HIGH COURT] - Decided in favour of assessee.
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