High Court Invalidates Penalty Notice u/s 271(1)(c) Due to Lack of Clarity and Procedural Errors.

Penalty u/s 271(1)(c) - defective notice - not striking off irrelevant matter - If without being sure as to what was the basis on which he was planning to impose the penalty on assessee, such a notice, in our view, would indicate non-application of mind and the notice would be not valid. - HC .....

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