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2023 (11) TMI 867 - DELHI HIGH COURTPenalty u/s 271(1)(c) - Defective notice u/s 274 - non specification of clear charge - HELD THAT:- The record shows, and something that is not in dispute, is that the Assessing officer (AO) had not indicated, with clarity, the ground on which penalty had been levied i.e., on account of concealment of income or furnishing inaccurate particulars. Thus, according to the Tribunal, this issue already stood covered against the appellant/revenue in several judgments. No substantial question of law.
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