Court Rules Penalty Order Valid: Defective Notice u/s 271(1)(c) Clarified During Penalty Process, No Assessee Prejudice Found.

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....Penalty u/s 271(1)(c) - defective notice - Even where it is held that the charge is uncertain at the initiation stage, the same has been made definite while passing the penalty order, therefore, it is not a case of lack of opportunity to the assessee as well as lack of application of mind on the part of the Assessing officer. - AT....