Section 271(1)(c) Penalty Invalidated: Notice Issued with Unstruck Irrelevant Clause Deemed Vague by Court.

Levy of penalty u/s. 271(1)(c) - AOhas issued notice in without striking of irrelevant clause in the standard proforma (printed form). Since, the notice issued u/s. 274 is vague, the same is invalid and the subsequent proceeding arising therefrom are thus vitiated. - AT .....

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