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    <title>2019 (2) TMI 1137 - ITAT KOLKATA</title>
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    <description>The Tribunal held that the imposition of penalty under Section 271(1)(c) could not be sustained due to the defective show cause notice that did not specify the charge against the assessee. Consequently, the penalty imposed was canceled, and the appeal of the assessee was partly allowed. The order was pronounced on 15th February 2019.</description>
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      <description>The Tribunal held that the imposition of penalty under Section 271(1)(c) could not be sustained due to the defective show cause notice that did not specify the charge against the assessee. Consequently, the penalty imposed was canceled, and the appeal of the assessee was partly allowed. The order was pronounced on 15th February 2019.</description>
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