Invalid Notice u/s 274: Lack of Clarity on Penalty Type Renders Assessing Officer's Notice Invalid.

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....Penalty u/s 271(1)(c) - validity of notice u/s 274 - Quite clearly, non-striking-off of the irrelevant limb in the said notice does not convey to the assessee as to which of the two charges it has to respond. The aforesaid infirmity in the notice has been sought to be demonstrated as a reflection of non-application of mind by the Assessing Officer - AT....