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    <title>2019 (10) TMI 1160 - ITAT KOLKATA</title>
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    <description>The Tribunal found the notice issued to the Assessee defective as it did not specify the nature of the penalty. Consequently, the penalty imposed based on the defective notice was canceled, and the appeal of the Assessee was allowed. The Tribunal set aside the penalty of Rs. 4,56,166/- imposed by the AO under Section 271(1)(c) for the assessment year 2010-11.</description>
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      <description>The Tribunal found the notice issued to the Assessee defective as it did not specify the nature of the penalty. Consequently, the penalty imposed based on the defective notice was canceled, and the appeal of the Assessee was allowed. The Tribunal set aside the penalty of Rs. 4,56,166/- imposed by the AO under Section 271(1)(c) for the assessment year 2010-11.</description>
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