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    <title>Income Tax Notice Invalid: AO Failed to Specify Relevant Clause u/s 274/271 When Starting Penalty Proceedings.</title>
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      <description>Penalty under Section 271(1)(c) - AO has not specified the relevant portion of the clause (c) of the notice under Section 274 rws 271 of the Act for initiating penalty proceedings under Section 271(1)(c) - Notice is invalid - AT</description>
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