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    <title>2019 (5) TMI 1074 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, holding that the penalty imposed under Section 271(1)(c) of the Income Tax Act should be deleted due to the failure to specify the specific charge of the offense committed by the assessee. The Tribunal refrained from addressing the merits of the penalty levy and left open the grounds raised by the assessee regarding the validity of the penalty on merits. The decision was rendered on 22/03/2019.</description>
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      <description>The Tribunal allowed the appeal, holding that the penalty imposed under Section 271(1)(c) of the Income Tax Act should be deleted due to the failure to specify the specific charge of the offense committed by the assessee. The Tribunal refrained from addressing the merits of the penalty levy and left open the grounds raised by the assessee regarding the validity of the penalty on merits. The decision was rendered on 22/03/2019.</description>
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