Notice u/s 274 Quashed for Failing to Specify Charges u/s 271AAB(1)(c); Highlights Importance of Clarity.

Penalty u/s 271AAB(1)(c) - Defective notice - the matter written in the body of the notice issued u/s 274 of the Act does not refer to the charges of provision of Section 271AAB of the Act makes the alleged notice defective and invalid and thus deserves to be quashed. .....

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