Defective Notice Invalidates Penalty Under Income Tax Act Section 271(1)(c) Due to Lack of Specific Grounds.

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....Levy of penalty u/s 271(1)(c) - Defective notice - the A.O. merely mentioned at the bottom of the assessment order after computing the income that “penalty proceedings under section 271(1)(c) of the I.T. Act have been initiated separately.” Thus there is a violation of the Law in the matter.....