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    <title>2020 (2) TMI 90 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the penalty imposed under Section 271(1)(c) due to the defective and ambiguous show cause notice. The decision emphasized the necessity for specificity and clarity in penalty notices to uphold natural justice principles. The appeal was granted, and the penalty was directed to be deleted.</description>
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