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    <title>2023 (7) TMI 985 - ITAT DELHI</title>
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    <description>The Tribunal quashed the penalty order under section 271(1)(c) for Assessment Year 2009-10, citing defects in the notice issued by the Assessing Officer. The penalty was deemed baseless and void due to lack of specificity, following the principles of natural justice. The appeal of the Assessee was allowed, and the penalty order was overturned.</description>
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      <description>The Tribunal quashed the penalty order under section 271(1)(c) for Assessment Year 2009-10, citing defects in the notice issued by the Assessing Officer. The penalty was deemed baseless and void due to lack of specificity, following the principles of natural justice. The appeal of the Assessee was allowed, and the penalty order was overturned.</description>
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