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    Income Tax

    Penalty u/s 271(1)(c) - Mere mentioning of the default in the...

    Tax Penalty Cannot Be Imposed Without Clear Default u/s 271(1)(c) in Notice to Taxpayer.

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    Income TaxMay 25, 2016Case LawsAT

    Penalty u/s 271(1)(c) - Mere mentioning of the default in the assessment order may not be sufficient. Notice issued to the assessee does not specify the default of the assessee - No penalty - AT

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