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2019 (5) TMI 1074 - ITAT MUMBAIPenalty u/s.271(1)(c) - non specification of charge - defective notice - HELD THAT:- AO has not specified as to the offence committed by the assessee i.e., whether the assessee had concealed its particulars of income or furnished inaccurate particulars of income or committed both the offences. The above facts narrated clearly prove that there is absolutely no clarity of mind of the AO for levying penalty on the offence committed by the assessee. As relying on SHRI SAMSON PERINCHERY VERSUS ACIT-CENTRAL CIRCLE-18 & 19, , MUMBAI -20 [2013 (11) TMI 369 - ITAT MUMBAI] penalty levied by the ld. AO deserves to be deleted on this technical ground of not specifying the specified charge of the offence committed by the assessee - Decided in favour of assessee
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