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    <title>2019 (7) TMI 83 - ITAT BANGALORE</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeals and upheld the CIT(A)&#039;s decision to set aside the penalty orders due to invalid notices issued under section 271 r.w.s 274. The Tribunal found the defective notices violated natural justice principles by not specifying the exact charge, rendering the penalty unsustainable. Cited judgments were deemed inapplicable. The assessee&#039;s cross-objections were dismissed.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeals and upheld the CIT(A)&#039;s decision to set aside the penalty orders due to invalid notices issued under section 271 r.w.s 274. The Tribunal found the defective notices violated natural justice principles by not specifying the exact charge, rendering the penalty unsustainable. Cited judgments were deemed inapplicable. The assessee&#039;s cross-objections were dismissed.</description>
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