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Defective Show-Cause Notice u/s 274 Renders Penalty u/s 271(1)(c) Invalid for Lack of Specific Grounds.

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Full Text of the Document

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....Penalty u/s 271(1)(c) - show-cause notice issued under section 274 read with section 271 of the Act is defective as it does not speak about the grounds on which the penalty has been imposed.....

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