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2018 (2) TMI 294 - ITAT DELHIPenalty u/s 271(1)(c) - defective notice - non-striking of the relevant Clause - Held that:- It is clear from the notices initiating penalty in the present case that the AO did not specifically mention the charge on which the proceedings u/s 271(1)(c) of the Act were initiated against the assessee. The Hon'ble High Court of Karnataka in the case of CIT Vs. Manjunatha Cotton and Ginning Factory (2013 (7) TMI 620 - KARNATAKA HIGH COURT) held that non-striking of the relevant Clause under which the penalty is sought to be imposed will lead to an inference of non-application of mind. - Decided in favour of assessee.
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