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    <title>2018 (6) TMI 1749 - ITAT BANGALORE</title>
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    <description>The Appellate Tribunal ITAT BANGALORE allowed the appeal filed by the assessee against the order of ld. CIT(A) for Assessment Year 2010-11. The Tribunal held that the penalty order passed by the AO u/s 271[1][c] of the Act was invalid due to the lack of clarity in the notice regarding the grounds for penalty proceedings. The decision was based on established legal principles and previous judgments, emphasizing the importance of clear communication in initiating penalty proceedings.</description>
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      <description>The Appellate Tribunal ITAT BANGALORE allowed the appeal filed by the assessee against the order of ld. CIT(A) for Assessment Year 2010-11. The Tribunal held that the penalty order passed by the AO u/s 271[1][c] of the Act was invalid due to the lack of clarity in the notice regarding the grounds for penalty proceedings. The decision was based on established legal principles and previous judgments, emphasizing the importance of clear communication in initiating penalty proceedings.</description>
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